The tariff classification of footwear from China

N170730 July 5, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.70 Mr. Robert Glover L.E. Coppersmith, Inc. 525 South Douglas Street El Segundo, CA 90245 RE: The tariff classification of footwear from China Dear Mr. Glover: In your letter dated June 9, 2011 you requested a tariff classification ruling on behalf of your client, Pacifitex, Inc. The submitted half-pair sample identified as item #GSH1, is described by you as a women’s/girls high top “Jazz” sneaker with an outer sole of rubber/plastics and an upper of synthetic textile material. The lace-up upper is decorated with plastic sequins which do not completely obscure the underlying textile material and are considered “accessories or reinforcements” for tariff classification purposes. The sneaker does have a foxing or a foxing-like band which is applied or molded at the sole and overlaps the upper by at least ¼ of an inch. You also request classification for the same sneaker in a low top version which you identify as item #GSH2 (no sample provided) and state that these sneakers are to be sold to the dancewear industry. In a subsequent telephone conversation with our office, you stated that the F.O.B. value for these sneakers is between $3.00 and $6.50/pair. The applicable subheading for item #’s GSH1 and GSH2 will be 6404.19.70, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: other: other: valued over $3 but not over $6.50/pair: other. The rate of duty will be 90 cents / pr. + 37.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The submitted sample is not properly marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division