The tariff classification of footwear from China

N235096 November 27, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. John B. Pellegrini McGuireWoods, LLP 1345 Avenue of the Americas, 7th Floor New York, NY 10105-0106 RE: The tariff classification of footwear from China Dear Mr. Pellegrini: In your letters dated September 11, 2012 and October 25, 2012 you requested a tariff classification ruling on behalf of your client, Elan-Polo. This ruling is being issued based upon the accuracy of the upper’s component material percentage measurements provided by you. This information may be verified at the time of importation. The submitted sample identified as style “Rebecca” is a women’s lace-up “athletic” shoe with a rubber or plastics lugged outer sole and a predominately leather upper that does not cover the ankle. The material component breakdown by percentage provided by you is 45% leather, 40% textile material and 15% rubber or plastics. You suggest classification under subheading 6403.99.90, Harmonized Tariff Schedule of the United States (HTSUS). We agree with this suggested classification. We will presume that the F.O.B. value is over $2.50/pair. The applicable subheading for style “Rebecca” will be 6403.99.90, 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. 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