The tariff classification of footwear from China

N185420 October 19, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.90, 6403.99.60, 6403.99.90 Mr. Robert Persily SBS Worldwide Inc. 39 Mayfield Avenue Edison, NJ 08837 RE: The tariff classification of footwear from China Dear Mr. Persily: In your ruling letter dated September 15, 2011 you requested a tariff classification ruling on behalf of your client, Aetrex Worldwide, Inc. for two styles of men’s and women’s footwear. The submitted half-pair sample identified as style “GPS801,” is a men’s lace-up “athletic-type” shoe with a molded rubber or plastics outer sole. You provided an upper component material percentage breakdown which identifies the external surface area to be predominately leather, i.e. 58%. Inserted into the mid-sole of the shoe is a GPS tracking device known as the “Aetrex Ambulator®” which is used to monitor the location of those afflicted with Alzheimer’s disease or dementia. You also request classification of this same style shoe for women (no sample provided). You state that the F.O.B. value is in excess of $12.00/pair. In you letter you request classification of style “GPS920” which is the same type shoe as style “GPS801,” for both men and women (no samples provided). The only differences are in the upper material (synthetic leather, 55%) and the means of closure, i.e. Velcro®. The applicable subheading for style “GPS920,” men’s and women’s athletic-type shoes will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear which is 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; footwear that does not have open toes or open heels and is not of the slip-on type; valued over $12/pair. The rate of duty will be 20% ad valorem. The applicable subheading for style “GPS801,” men’s shoe will be 6403.99.60, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for men, youths and boys. The rate of duty will be 8.5% ad valorem. The applicable subheading for style “GPS801,” women’s shoe will be 6403.99.90, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair. The rate of duty will be 10% 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, style “GPS801,” 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