The tariff classification of footwear from China

N228995 August 21, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3115, 6403.99.9031 Ms. Julie Bakhshpour Gene Y. Pai d/b/a Aloha Customs Services 9215 Hall Road Downey, CA 90241 RE: The tariff classification of footwear from China Dear Ms. Bakhshpour: In your letters dated July 3, 2012 and July 30, 2012 you requested a tariff classification ruling on behalf of your client, Omni Cheer. The submitted half-pair sample identified as item #S1116, is a women’s lace-up “athletic” shoe with a rubber or plastics outer sole and upper that does not cover the ankle. You state that the shoe is to be sold as a “cheerleading” shoe and has an F.O.B. value over $2.50/pair. The shoe is lightweight with a flexible sole, has a padded tongue, foot-bed and collar, and has a general athletic appearance. It is not “protective” and does not have a foxing or a foxing-like band. The applicable subheading for the women’s athletic shoe, item #S1116 will be 6402.99.3115, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 6% ad valorem. The applicable subheading for the same shoe with a leather upper will be 6403.99.9031, 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 other persons: valued over $2.50/pair: tennis shoes, basketball shoes and the like, for women: other. The rate of duty will be 10% 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