The tariff classification of footwear from China

N236976 January 29, 2013 CLA-2-64:OT:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 6402.91.4050  Mr. Paul Leitner Oceanland Service Inc.15241 Don Julian Road City of Industry, CA 91745 RE:  The tariff classification of footwear from China Dear Mr. Leitner:In your letter dated December 27, 2012 you requested a tariff classification ruling on behalf of your client, Iron Fist International, Inc.The submitted sample identified as style IFLBTY11397S13, is a women’s lace-up high-heel platform shoe with a rubber or plastics outer sole and an upper that covers the ankle. The upper has a textile base that is coated with a layer of rubber or plastics which is both visible and tactile on its surface. The shoe does not have a foxing or a foxing-like band and is not “protective.”The applicable subheading for the women’s high-heel platform shoe identified as style IFLBTY11397S13 will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear in which both the upper and outer sole’s external surface is rubber or plastics; which covers the ankle; in which the upper’s external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% 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, the footwear 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