The tariff classification of footwear from China

N195821 December 30, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.99.6075 Mr. John B. Pellegrini McGuireWoods, LLP 1345 Avenue of the Americas, 7th Flr. New York, NY 10105-0106 RE: The tariff classification of footwear from China Dear Mr. Pellegrini: In your letter dated December 1, 2011 you requested a tariff classification ruling on behalf of your client, Payless Shoe Source, Inc. The submitted half-pair sample which you identify as lot number “93484,” is a closed toe/open heel men’s sandal with a rubber/plastics outer sole and a textile upper. You state that the upper has a rubber/plastics toe bumper, a rubber/plastic heel strap and both leather and rubber/plastics overlays. Six of these leather overlays (three on each side) have leather “lace loops” (also known as eyelets) connected to them which accommodate a drawstring closure. These overlays are lasted under and cemented to the top of the outer sole and contribute structural integrity to the upper. Consequently, these overlays (inclusive of the lace loops), are included in the external surface area of the upper. The percentages provided by you for the component materials that comprise the upper are 37% leather, 28% textile and 35% rubber or plastics. The applicable subheading for lot number “93484” will be 6403.99.6075, 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 leather: other footwear: other: other: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5% 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 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