The tariff classification of footwear from China

N240948 May 17, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Joyce Attard SST International, Inc. 10415 S. La Cienega Blvd. P.O. Box 45347 Los Angeles, CA 90045 RE: The tariff classification of footwear from China Dear Ms. Attard: In your letter dated August 14, 2011 you requested a tariff classification ruling on behalf of your client, Charles David of California. The submitted half-pair sample identified as style “Pavla,” is a women’s closed toe/closed heel slip-on dress shoe with a rubber or plastics outer sole, attached to which is a four inch spiked-heel. You state that the two component material upper is comprised of 80% textile and 20% polyurethane (pu), thereby making textile the constituent material having the greatest external surface area. There is a slide fastener closure on the medial side and a strap with a conventional buckle closure on its lateral side which encircles the top line. You provided an F.O.B. value over $12/pair. The applicable subheading for the women’s dress shoe, style “Pavla” will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer sloes of rubber or plastics: other: other: valued over $12/pair: for women. The rate of duty will be 9% 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