The tariff classification of footwear from China

N237014 January 29, 2013 CLA-2-64:OT:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 6402.99.3171 Ms. Carolyn B. Malina Lands’ End, Inc.5A Lands’ End Lane Location #5a3-059 Dodgeville, WI 53595 RE:  The tariff classification of footwear from China Dear Ms. Malina:In your letter dated January 3, 2013 you requested a tariff classification ruling.The submitted half pair sample identified as style #432727, is a girl’s slip-on “flower ballet flat” with a molded rubber or plastics outer sole. The upper consists of a textile material base which is completely covered with plastic glitter (except for a rubber or plastics heel counter), thereby making it rubber or plastics for tariff purposes. There is textile edging (an accessory or reinforcement) that completely encircles the topline of the shoe which does not account for more than 10% of the upper’s external surface area (when “added back” into the measurement of the esau). The upper features a decorative textile flower which is minimally stitched to its vamp, the removal of which would not render the shoe unserviceable as footwear. This flower is considered a “loosely attached appurtenance” and is excluded from the upper’s external surface area measurement. The shoe does not have a foxing or a foxing-like band and is not “protective.”  The applicable subheading for the girl’s slip-on “flower ballet flat,” style #432727 will be 6402.99.3171, 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% of the external surface area (including accessories or reinforcements) is rubber or plastics; not having a foxing or a foxing-like band and not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: other. 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, 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