The tariff classification of footwear from China/Vietnam

N236563 January 4, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3940 Ms. Ruth Texeira Columbia Sportswear Company 14375 SW Science Park Drive Portland, OR 97229 RE: The tariff classification of footwear from China/Vietnam Dear Ms. Texeira: In your letter dated December 11, 2012 you requested a tariff classification ruling. The submitted half-pair sample identified as style BM4440 is a men’s slip-on “casual” shoe with a rubber or plastics outer sole and a predominately textile (60%) upper that does not cover the ankle. You state that the remaining 40% of the upper consists of leather mudguards and toe and heel caps. The upper features a non-removable elasticized shoelace and elastic gores on either side of the tongue, all of which when expanded, facilitates the insertion of the foot into the shoe. You contend that the shoe is marketed for Columbia’s casual shoe line, does not have a foxing-like band and is not athletic. We agree with these contentions. You suggest that the shoe be classified under subheading 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear that is not of the slip-on type. We disagree with this suggested classification. The applicable subheading for the men’s slip-on shoe, style BM4440 will be 6404.19.3940 HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for men. 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/. In as much as the submitted sample has “Sample, Not for Resale” stamped on the inside of the shoe and will most likely be used to solicit future orders, be advised that the submitted sample has Columbia® prominently printed on the heel area of the footbed. Section 134.46 of the Customs Regulations (19 CFR 134.46) provides that in any case where the words “U.S.,” “American,” or any variation of such words or letters, or the name of any city or locality in the U.S., or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appear on any imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters or name, and at least in a comparable size, the name of the country of origin preceded by “Made in,” “Product of,” or other words of similar meaning. Section 134.47 provides as follows: When as part of a trademark or trade name or as part of a souvenir marking, the name of a location in the United States or “United States” or “America” appear, the article shall be legibly, conspicuously, and permanently marked to indicate the name of the country of origin of the article preceded by “Made in,” “Product of,” or other similar words, in close proximity or in some other conspicuous location. The purpose of 19 CFR 134.46 and 134.47 is to prevent the ultimate purchaser from being misled or deceived when the name of a country or place other than the country of origin appears on an imported article or its container. The sample imported as is will be considered not legally marked. 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