The tariff classification of footwear from China

N214767 May 22, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4960 Mr. Arthur Colpack Colpack Design & Consulting 15 Monument Avenue Boston, MA 02129 RE: The tariff classification of footwear from China Dear Mr. Colpack: In your letter dated April 20, 2012 you requested a tariff classification ruling. The submitted half-pair sample identified as style “Gentle Souls Duc Moc,” is a women’s slip-on flat shoe with a rubber or plastics outer sole and a two component upper of rubber or plastics and leather. You provided a “Test Report” from Intertek Testing Services which identifies the external surface area of the upper as predominately leather (52.88%). However, physical examination of the submitted sample found the external surface area of the upper, not including the leather edging and ornamental strap, but including the leather covering the heel area, to be predominately rubber or plastics. The applicable subheading for the women’s slip-on flat shoe, style “Gentle Souls Duc Moc” will be 6402.99.4960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other 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; other: other: for women. The rate of duty will be 37.5 percent 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