The tariff classification of footwear from China

N260053 December 22, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.59.9045 Brenda Bodnar Nine West Holding, Inc. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of footwear from China Dear Ms. Bodnar: In your letter dated December 3, 2014, you requested a tariff classification ruling. The submitted sample identified as “Widow” is a women’s, below-the-ankle, open toe/open heel, slip-on sandal with an outer sole of leather. The upper is predominantly leather consisting of crossover leather straps over the instep and a patent leather strap around the big toe. Patent leather is considered rubber or plastics for classification purposes. The leather predominates as the constituent material having the greatest external surface area. You provided a F.O.B. value of $14.80 per pair. You suggested classification under 6403.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which is the classification for uppers having leather straps across the instep and around the big toe. We disagree. As the sandal has a patent leather (rubber or plastics) around the big toe, the shoes will be classified elsewhere. The applicable subheading for the “Widow” will be 6403.59.9045, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear with outer soles of leather: not covering the ankle; other: not turned or welt footwear; for other persons: for women: other. The rate of duty will be 10 percent ad valorem. 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.” 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/. 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 Director National Commodity Specialist Division