The tariff classification of footwear from China or Vietnam

N216364 May 22, 2012 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020 Mr. Patrick Fox VF Outdoor, Inc. 6550 Katella Avenue Cypress, CA 90630 RE: The tariff classification of footwear from China or Vietnam Dear Mr. Fox: In your letter dated April 26, 2012, you requested a tariff classification ruling. A sample of Vans Derby “S” style # VN-0QFI6LF was submitted with your request. The shoe is a man’s below the ankle, closed toe/closed heel, athletic shoe with a rubber/plastic outer sole. You state the external surface area of the upper measures 47.6 percent leather and 52.4 percent textile based upon laboratory analysis not provided with your submission. The Derby “S” also has a lace front, side ventilation holes, padded underfoot, collar and tongue. Additionally, a foxing band helps to secure the upper to the outer sole. You suggest classification under 6404.19.9030 Harmonized Tariff of the United States (HTSUS), as footwear other than tennis shoes, basket ball shoes, gym shoes, training shoes and the like. Based upon its construction including many athletic style features, it will be classified elsewhere. The applicable subheading for the Derby “S”, style # VN-0QFI6LF will be 6404.11.9020, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes gym shoes, training shoes and the like: other: valued over $12/pair. The rate of duty will be 20 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/. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The sample you have submitted is not properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with a Customs Import Specialist at the proposed port of entry. 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