The tariff classification of footwear from China

N200442 June 7, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4960 Ms. Maria E. Julia Ann, Inc. 7 Times Square New York, NY 10036 RE: The tariff classification of footwear from China Dear Ms. Julia: In your letter dated January 11, 2012 you requested a tariff classification ruling. The submitted sample, which you identify as style# 286329, a women’s slip-on “ballet flat” with a rubber or plastics outer sole, was forwarded to the Customs and Border Protection laboratory for analysis. You state that the “underlying textile backing” which forms the upper is completely covered with plastic glitter. This plastic glitter which completely obscures the underlying textile backing is considered the constituent material having the greatest external surface area of the upper for tariff classification purposes. Stitched to and encircling the entire top line of the shoe is a textile edging. Also stitched to the top of the vamp is an elasticized textile bow. The textile edging which overlaps the upper by ¼ of an inch, along with the textile bow (both considered accessories or reinforcements) account for more than 10% of the external surface area of the upper based upon U.S Customs and Border Protection laboratory analysis. The shoe does not have a foxing or foxing-like band nor is it “protective.” You suggest that the shoe be classified under subheading 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics. We disagree with this suggested classification based upon the “add back” provision for accessories or reinforcements under this subheading, which when included, renders the external surface area of the upper less than 90 percent rubber or plastics. The applicable subheading for the women’s ballet flat, style# 286329 will be 6402.99.4960, 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 of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners: other: other: for women. The rate of duty will be 37.5% 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, Thomas J. Russo Director National Commodity Specialist Division