The tariff classification of footwear from China

N245666 September 27, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Ms. Jenny Cabezas Air Sea Customs Services, Inc. 1955 NW 72nd Avenue Miami, FL 33126 RE: The tariff classification of footwear from China Dear Ms. Cabezas: In your letter dated August 22, 2013 you requested a tariff classification ruling on behalf of your client, Armani Shoes Corporation. The submitted sample identified as style “Millia,” is a women’s slip-on flat shoe with a rubber or plastics outer sole. The synthetic fiber textile material upper does not cover the ankle and has plastic sequins (accessories or reinforcements) that do not completely cover its surface. The shoe does not have a foxing or a foxing-like band and is not “protective.” The applicable subheading for the women’s slip-on flat shoe, style “Millia” will be 6404.19.3960, 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 soles of rubber or plastics: not sports footwear; footwear not designed to be a protection against cold or inclement weather and not having a foxing or a foxing-like band; 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.” 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