The tariff classification of footwear from China

N258671 November 14, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Raymond Quiles Savant Customs Brokers & Freight Forwarders, Inc. 11 Broadway, Suite 1063 New York, NY 10004 RE: The tariff classification of footwear from China Dear Mr. Quiles: In your letter dated October 17, 2014, you requested a tariff classification ruling on behalf of Wanted Shoes Inc. As requested the sample is being returned. The submitted sample, Style number A2008-A11, consists of a pair of women’s closed toe/heel slip-on “ballet type flat” shoes and a travel pouch. The shoe has a polyurethane (PU) plastic upper and a rubber or plastics outer sole. It features a rubber or plastic bow on the vamp and an elasticized top line which helps secure the shoes to the wearer’s foot. The shoes are imported in a coordinating pouch made from the same material as the shoe upper and sized to contain the folded shoes. The applicable subheading for Style number A2008-A11 will be 6402.99.3165, 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: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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): other: other: other: for women. The rate of duty will be 6 percent 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 samples are not marked with the country of origin. Therefore, if imported as is, they 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 Director National Commodity Specialist Division