The tariff classification of footwear from China

N183895 October 7, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Curtis Dong The Topline Corporation 13150 SE 32nd Street Bellevue, WA 98005 RE: The tariff classification of footwear from China Dear Mr. Dong: In your letters dated August 9, 2011 and September 6, 2011, you requested a tariff classification ruling for a women’s shoe. The submitted half pair sample identified as style number DW117009, is a women’s closed toe/heel slip-on “ballet flat” with a rubber or plastics outer sole and upper. An ornamental textile bow is attached to the vamp of the upper with minimal stitching, the removal of which would not render the shoe unserviceable as footwear. You request that this ornamentation be considered a “loosely attached appurtenance” and excluded from the external surface area measurement of the upper. We agree with this contention. The applicable subheading for style number DW117009, women’s “ballet flat” will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: not having a foxing or foxing-like band; not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; other: other: other: for women: other. The rate of duty will be 6 percent 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 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