The tariff classification of footwear from China

N249076 January 24, 2014 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Jose Gonzalez HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of footwear from China Dear Mr. Gonzalez: In your letter dated December 26, 2013 you requested a tariff classification ruling. The submitted half-pair sample identified as vendor item #3F0116IA “Iris Canvas Sneaker,” is a women’s slip-on casual shoe with a rubber or plastics outer sole, attached to which is a foxing band that completely encircles the shoe and overlaps the upper by the requisite ¼ of an inch. The outer sole also has a thin layer of textile material applied to it which does not possess the characteristics usually required for normal use of an outer sole, including durability and strength. The canvas textile material upper does not cover the ankle and has two elasticized textile gores on either side of the instep. You provided an F.O.B. value over $12/pair and suggest classification under subheading 6404.19.3960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; footwear of the slip-on type that does not have a foxing or a foxing-like band. We agree with this suggested classification to the sixth digit only. The applicable subheading for the women’s slip-on casual shoe identified as item #3F0116IA “Iris Canvas Sneaker” 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: 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 properly 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