The tariff classification of footwear from Vietnam, China and Bosnia

N241854 May 15, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.5050, 6404.19.3960, 6404.19.9060 Mr. Raymond Mapa Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE:  The tariff classification of footwear from Vietnam, China and Bosnia Dear Mr. Mapa: In your letter dated March 5, 2013 (resubmitted on May 10, 2013) you requested a tariff classification ruling for five styles of women’s footwear. You have provided external surface area measurements of each upper, by percentage, for all five styles. The submitted half-pair sample identified as style “Stud-Me,” is a women’s slip-on rain boot with a rubber or plastics outer sole and a molded rubber or plastics upper that covers the ankle. Stitched to either side of the upper’s instep is a strap with a non-functional buckle closure on its lateral side. The upper features decorative metal studs which encircle the top line and extend downward on the lateral side. The boot does not have a foxing or a foxing-like band but is “protective.” The applicable subheading for the women’s rain boot, style “Stud-Me” will be 6402.91.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: 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: for women: other. The rate of duty will be 37.5 percent ad valorem. The submitted half-pair sample identified as style “Kristaly,” is a women’s slip-on platform pump shoe with a rubber or plastics outer sole and cotton textile upper that does not cover the ankle. The shoe has a graduated ½ inch - 1 ½ inch platform at the forefoot and a 4 ½ inch spiked-heel. You state that the shoe is over 10 percent by weight of rubber or plastics. The submitted half-pair sample identified as style “Kloey,” is a women’s open toe/open heel platform wedge-heel sandal with a rubber or plastics outer sole and a two component (predominately textile) strap upper. There is a one inch wide strap at the vamp and an approximately four inch wide strap at the instep, the latter of which features a slide fastener closure on its medial side. Attached to this strap is a one inch wide strap which encircles the back of the foot and covers the ankle. You state that the sandal is over 10 percent by weight of rubber or plastics. The photograph of a shoe (no sample provided) identified as style “Operah,” is a women’s slip-on ballet flat with a rubber or plastics outer sole and cotton textile upper that does not cover the ankle. You state that the shoe is over 10 percent by weight of rubber or plastics. The applicable subheading for the three women’s shoes, styles “Kristaly,” “Kloey,” and “Operah” 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: not sports footwear; footwear with open toes or open heels or 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. The submitted half-pair sample identified as style “Exposure IV W” is a women’s hi-top lace-up sneaker with a rubber or plastics outer sole, attached to which is a foxing band which substantially encircles its perimeter and overlaps the upper by the requisite ¼ of an inch. There are numerous decorative metal studs and a denim jean “pocket” design on the lateral side of the cotton textile upper, all of which negate the sneaker’s classification as “athletic” footwear. You provided an F.O.B. value over $12.00/pair. The applicable subheading for the women’s sneaker, style “Exposure IV W” will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: 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/. Although the submitted samples are marked with the country of origin, the markings are neither legible nor conspicuous enough to satisfy the country of origin marking requirements. 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