The tariff classification of footwear from China

N262315 March 26, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020 Mr. William J. Maloney Sandler, Travis & Rosenberg, P.A. 55 West 39th Street, Suite 600 New York, NY 10018 RE: The tariff classification of footwear from China Dear Mr. Maloney: In your letter dated February 27, 2015, you requested a tariff classification ruling on behalf of your client Deckers Outdoor Corporation. The submitted sample identified as “UGG®” style #1010682, is a man’s, below-the-ankle, lace-up shoe with an outer sole of rubber or plastics. The external surface area of the upper is approximately 64 percent textile and 36 percent leather. You suggest classification in 9404.19.9030 Harmonized Tariff Schedule of the United States (HTSUS) as “other than athletic footwear.” We disagree. The shoe has a lightweight, flexible, traction outer sole, a foxing-like band, and other characteristics associated with athletic footwear. You provided an F.O.B. value of over $12 per pair. The applicable subheading for “UGG®” style #1010682 will be 6404.11.9020, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for men: other. The rate of duty will be 20 percent ad valorem. Please note the submitted sample doesn’t 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