The tariff classification of footwear from China

N188949 November 15, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.5030 Mr. Terry E. Bates Jupiter Design and Development, Inc. 1958 Oak Ford Road Sarasota, FL 34240 RE: The tariff classification of footwear from China Dear Mr. Bates: In your undated letter, you requested a tariff classification ruling. The submitted half-pair sample identified as style SA1008M, is described by you as a men’s “aqua sock” which has a rubber or plastics outer sole and a textile upper. You state that the sole is “attached to the upper through injection, not by gluing.” The unit molded outer sole overlaps the upper by 1/4” and is considered a foxing-like band. The upper features a drawstring closure, which when tightened, secures the sock to the wearer’s foot. The “Quote Sheet” provided by you indicates an F.O.B. value of $2.17/pair. You suggest classification under heading 6405 which provides for other footwear. We disagree with this suggested classification. Classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 6404 provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. Style SA1008M has textile uppers and outer soles of rubber or plastics and is described by this heading. The applicable subheading for the “aqua sock” style SA1008M will be 6404.19.5030, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: other: other: valued not over $3.00/pair: not having soles (or mid-soles) of rubber or plastics which are affixed to the upper exclusively with an adhesive; other: for men. The rate of duty will be 48% 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