The tariff classification of footwear from China

N248641 January 9, 2014 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.9005 Ms. Julie Bakhshpour Aloha Customs Services 9215 Hall Road Downey, CA 90241 RE: The tariff classification of footwear from China Dear Ms. Bakhshpour: In your letter dated December 15, 2013 you requested a tariff classification ruling on behalf of your client, Omni Cheer. The submitted half-pair sample identified as style #QL-21301332A, is a women’s lace-up “cheerleading” shoe with a rubber or plastics outer sole. The two component material upper (which does not cover the ankle) is rubber or plastics and textile mesh, with the rubber or plastics (60%) predominating as the constituent material having the greatest external surface area. The shoe resembles athletic footwear in construction and styling and will be classified as such. You provided an F.O.B. value over $12/pair. The applicable subheading for the women’s cheerleading athletic shoe, style #QL-21301332A will be 6402.99.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear which 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; footwear that does not have open toes or open heels and is not of the slip-on type; valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 20% 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, Gwenn Klein-Kirschner Acting Director National Commodity Specialist Division