The tariff classification of footwear from China

N252080 April 25, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Wynoka Harris Skechers USA 228 Manhattan Beach Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Ms. Harris: In your letter dated March 20, 2014 you requested a tariff classification ruling. The submitted half-pair sample identified as style #N13762VY, is a women’s low-cut slip-on casual shoe with a textile material upper. It has a molded rubber or plastics sole that completely encircles the perimeter of the shoe and overlaps the upper by at least ¼ of an inch, thereby constituting a foxing-like band. The inside of the shoe is lined with a very thin layer of faux fur material that does not make it substantially more protective against cold weather than any other footwear of this type. You provided an F.O.B. value over $12/pair. The applicable subheading for the women’s slip-on casual shoe identified as style # N13762VY 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: footwear with outer soles of rubber or plastics: not sports or athletic footwear; 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 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: stacey.kalkines@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director, National Commodity Specialist Division