The tariff classification of footwear from China

N240354 May 3, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165, 6404.19.3960 Ms. Jenny Cabezas AirSea Customs Services, Inc. P.O. Box 522475 Miami, FL 33152 RE: The tariff classification of footwear from China Dear Ms. Cabezas: In your letters dated February 22, 2013 and March 28, 2013, you requested a tariff classification ruling on behalf of your client, The Armani Shoes Corporation, for two styles of women’s shoes. The submitted sample identified as style “Daniela 12,” is a women’s open-toe/open-heel sandal with a rubber or plastics platform/wedge heel sole and outer sole. The rubber or plastics three-strap upper consists of a one inch wide strap across the vamp with a three quarter inch wide rubber or plastics band resembling metal securely attached to its surface (an accessory or reinforcement). The rubber or plastics two-strap rear portion of the upper consists of a one inch wide strap at the front of the ankle, with a one half inch wide rubber or plastics band resembling metal securely attached to its surface. Attached to either side of this strap is the third strap which encircles the back of the heel, with a conventional buckle closure on the lateral side which helps secure the sandal to the wearer’s foot. The sandal is neither “protective” nor does it have a foxing or a foxing-like band. The applicable subheading for the women’s platform/wedge heel sandal, style “Daniela 12” 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. The submitted sample identified as style “Shena 2” is a women’s slip-on flat shoe with a rubber or plastics outer sole. You infer from your suggested classification that the upper is rubber or plastics, however visual examination reveals the presence of fibrous material on the upper’s external surface, thereby making it textile for tariff purposes. There is rubber or plastics edging which encircles the top line of the upper and decorative rubber or plastics “diamond-like” ornamentation on the vamp. The shoe is neither “protective” nor does it have a foxing or a foxing-like band. You suggest that the shoe be classified under heading 6402, HTSUS, which provides for footwear having uppers of rubber or plastics. We disagree with this suggested classification. The applicable subheading for the women’s dress shoe, style “Shena 2” will be 6404.19.3960, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5% 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