The tariff classification of footwear from China

N236723 January 14, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.8031 Mr. Victor M. Morales ECI Customs Brokerage, Inc. Centro Mercantil International West Ave., Bldg. 6-A Guaynabo, PR 00969 RE: The tariff classification of footwear from China Dear Mr. Morales: In your letter dated December 11, 2012 you requested a tariff classification ruling on behalf of your client, Tiendas La Gloria, Inc. for two styles of men’s footwear. The submitted half pair samples identified as styles “XO” and “YZ 0447-7,” are men’s slip-on and lace-up shoes, respectively, with rubber or plastics uppers that do not cover the ankle. Each shoe has a molded rubber or plastics outer sole which is stitched to and which overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing or foxing-like band. Neither shoe is protective against water, oil, grease or chemicals or cold or inclement weather. You provided an F.O.B. value over $6.50 but not over $12/pair for each shoe. The applicable subheading for the men’s shoes, styles “XO” and “YZ 0447-7” will be 6402.99.8031, 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 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; footwear not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals, or cold or inclement weather; valued over $6.50 but not over $12/pair: other: for men. The rate of duty will be 90 cents/pr. + 20% 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 samples are not marked with the country of origin. Therefore, if imported as is, they 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