The tariff classification of footwear and parts of footwear from China

N244840 September 4, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.:  6402.99.9031, 6406.10.6000 Mr. Bruno F. Romano Maribel International Freight Forwarders, Inc. 211 Broadway Lynbrook, N.Y. 11563 RE:  The tariff classification of footwear and parts of footwear from China Dear Mr. Romano:In your letters dated June 25, 2013 and August 1, 2013, you requested a tariff classification ruling on behalf of your client, Kodiak Footwear.    The submitted sample identified as style number 302121, is a men’s lace-up “safety” shoe with a rubber or plastics outer sole and a predominately rubber or plastics upper (80.97%) that does not cover the ankle. The shoe contains a plastic toe cap and is not 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. You provided an F.O.B. value greater than $12/pair.The applicable subheading for the men’s safety shoe, style number 302121 will be 6402.99.9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; other: valued over $12/pair: not tennis shoes, basketball shoes, gym shoes, training shoes and the like; for men. The rate of duty will be 20 percent ad valorem. The submitted sample (no style name/number provided), is described by you as a plastic toe-cap, which pursuant to the commercial invoice, is imported separately from the safety shoe. The applicable heading for the plastic toe-cap will be 6406.10.6000, HTSUS, which provides for uppers and parts thereof, other than stiffeners: other: of rubber or plastics. The rate of duty will be Free. 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,                               Myles B. Harmon Acting Director National Commodity Specialist Division