The tariff classification of footwear from China

N249861 February 12, 2014 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Jane A. Sheridan Brown Shoe Company, Inc. 8300 Maryland Avenue St. Louis, MO 63105-3693 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated January 27, 2014 you requested a tariff classification ruling. The submitted half-pair sample identified as style number 290309 “Pattern Ledge,” is a women’s fashion boot with a thermoplastic (TPR) rubber or plastics outer sole. You identify the upper material as man-made “Tumble Suede” and state in a subsequent telephone conversation with our office that it is textile fiber material. These textile fibers are visible and tactile and substantially cover the upper’s external surface area. As discussed with you, these textile fibers appear to be applied to the upper by a spray-on process called “flocking,” which is a combination of synthetic textile material and polyurethane (or resin), the polyurethane being the agent that makes the textile fibers stick to the upper’s external surface. It is Customs position that this “flocked” material is considered non-woven textile for tariff classification purposes. The boot is secured to the foot by a slide fastener closure on its medial side which runs the entire length of the boot. You provided an F.O.B. value over $12.00/pair. The applicable subheading for the women’s fashion boot identified as style number 290309 “Pattern Ledge,” will be 6404.19.9060, 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: other: other: valued over $12.00/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 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