The tariff classification of footwear from China

N236870 January 28, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of footwear from China Dear Mr. Spano: In your letter dated December 26, 2012 you requested a tariff classification ruling on behalf of your client, Me Too, LLC. The submitted half-pair sample identified as style #MT5740-1 “Fayla,” is a women’s closed-toe/ closed-heel slip-on “flat” shoe with a rubber or plastics outer sole and upper that does not cover the ankle. The upper features numerous vent holes along its sides and vamp and a decorative rubber or plastics bow attached to the vamp. There is a 3/16th of an inch wide textile edging (an accessory or reinforcement) at the topline which does not account for more than 10% of the external surface area of the upper. The shoe does not have a foxing or a foxing-like band and is not “protective.” The applicable subheading for the women’s slip-on flat shoe, style #MT5740-1 “Fayla” will be 6402.99.3165, 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 (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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): other: other: other: for women. The rate of duty will be 6 percent 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