The tariff classification of footwear from China

N240356 May 3, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 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 21, 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 dress shoes. The submitted sample identified as style “Ivy 12” is a women’s high heel slip-on dress shoe with a rubber or plastics outer sole and spiked heel. 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 trim on the upper with two non-functional conventional buckle closures on the lateral side. 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, Harmonized Tariff Schedule of the United States (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 “Ivy 12” 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 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.” In reference to the submitted sample identified as style “Dolan 1,” we cannot issue a ruling at this time. In order for this office to classify footwear that has an upper of different materials, we need to determine which material predominates as the constituent material having the greatest external surface area. The submitted sample has an upper of both rubber or plastics and textile material. Please provide the external surface area measurements (excluding any accessories or reinforcements), “by percentage,” for all component materials comprising the upper of this shoe. You may resubmit this shoe for a binding ruling upon compliance with the requested information. 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