The tariff classification of footwear from China

N197878 January 13, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171, 6403.91.6090, 6404.19.3980, 6404.19.9090 Ms. Lisa DeFelice Parigi Enterprises-Hartstrings, LLC 270 East Conestoga Road Strafford, PA 19087 RE: The tariff classification of footwear from China Dear Ms. DeFelice: In your letter dated December 9, 2011 you requested a tariff classification ruling on four styles of children’s footwear. The submitted sample identified as style #15496 “Gladiator,” is a girl’s ankle-high open toe/closed heel sandal with a rubber or plastics outer sole and upper. The upper features an ankle strap with a conventional buckle closure on the lateral side which does not cover at least half of the ankle bone. The sandal does not have a foxing or a foxing-like band and it is not “protective.” The applicable subheading for the girl’s sandal, style #15496 “Gladiator” will be 6402.99.3171, 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: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: other. The rate of duty will be 6% ad valorem. The submitted sample identified as style #23156 “Buckskin,” is a boy’s lace-up shoe with a rubber or plastics outer sole and a leather upper which covers the ankle. The applicable subheading for the boy’s shoe identified as style 23156 “Buckskin” will be 6403.91.6090, HTSUS, which provides for footwear with outer soles of rubber or plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: other: other. The rate of duty will be 8.5% ad valorem. The submitted sample identified as style J7836, is a girl’s slip-on “ballet flat” with a rubber or plastics outer sole and a polyester fabric upper which does not cover the ankle. The upper features a decorative textile “floral” ornament secured to the vamp by a plastic “gem-like” stone at its center. The applicable subheading for the girl’s “ballet flat,” style J7836 will be 6404.19.3980, HTSUS, which provides for footwear with outer soles of rubber or plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners: footwear 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 not having a foxing or foxing-like band; footwear not less than 10 percent by weight of rubber or plastics; other: other: other. The rate of duty will be 37.5% ad valorem. The submitted sample identified as style H7436, is a girl’s “ballet flat” with a rubber or plastics outer sole and a faux suede polyester upper which does not cover the ankle. The upper features an elasticized strap at the instep which helps secure the shoe to the wearer’s foot. In a subsequent telephonic communication with our office, you provided an F.O.B. value of $12.70/pair. The applicable subheading for the girl’s “ballet flat,” style H7436 will be 6404.19.9090, HTSUS, which provides for footwear with outer soles of rubber or plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: other. The rate of duty will be 9% 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/. Styles 23156, H7436 and J7836 are not marked with the country of origin. Therefore, if imported as is, they 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, Thomas J. Russo Director National Commodity Specialist Division