The tariff classification of footwear from China

N263422 April 24, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Peta-Gaye Bent JIMLAR Corporation Empire State Building 350 5th Avenue New York, NY 10118 RE: The tariff classification of footwear from China Dear Ms. Bent: In your letter dated March 31, 2015 you requested a tariff classification ruling. The instant sample, Style name – Fiorelle, is a closed toe, closed heel below the ankle women’s shoe. The shoe’s external surface area upper (ESAU) is comprised of textile, a functional adjustable leather strap, rubber or plastics heel counter, and rubber or plastics toe cap. You have provided an independent lab report from Consumer Testing Laboratories which found that the external surface area material of the upper is predominately of textile and states that the upper’s external surface area is 36.16 percent textile, 34.36 percent leather, and 29.48 percent rubber or plastic. The leather strap which goes over the vamp features a metal slide with a hook and loop closure, and a glued on Calvin Klein logo on the lateral side. The outer sole is made from rubber or plastics. The shoe is not protective nor does it have a foxing or foxing-like band. The shoe is valued over $12/per pair. The applicable subheading for Style name – Fiorelle 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 sloes of rubber or plastics: other: other: valued over $12/pair: for women. The rate of duty will be 9 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 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 Director National Commodity Specialist Division