The tariff classification of footwear from China and Vietnam

N236681 January 14, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020, 6404.19.9030 Ms. Oralia Ruiz Sole Technology 17300 Slover Avenue Fontana, CA 92337 RE: The tariff classification of footwear from China and Vietnam Dear Ms. Ruiz: In your undated letter, you requested a tariff classification ruling for three styles of men’s footwear. The submitted half-pair samples identified as styles “Brigade” and “The Tempster,” are men’s lace-up low-cut and ankle-high sneakers, respectively, with rubber or plastics outer soles and textile uppers. The sneakers are lightweight, flexible, have a foxing or foxing-like band and are generally athletic in appearance. Although you state that they lack certain features required in athletic footwear, they are not required to possess all such features and we disagree with your suggested classification under subheading 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; non-athletic footwear. You provided an F.O.B. value greater than $12 per pair. The applicable subheading for the men’s sneakers, styles “Brigade” and “The Tempster” 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: for men: other. The rate of duty will be 20% ad valorem. The submitted half-pair sample identified as style “Dory,” is a men’s lace-up casual shoe with a rubber or plastics outer sole and a textile upper that does not cover the ankle. The upper features non-removable lacing at the rear of the shoe (an accessory or reinforcement) and resembles a boat “deck” shoe. You provided an F.O.B. value greater than $12 per pair. The applicable subheading for the men’s casual shoe, style “Dory” will be 6404.19.9030, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for men. The rate of duty will be 9% 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/. Submitted sample “Dory” 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