The tariff classification of footwear from China

N264369 May 19, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Donna Nessmith CJCHT 602 NW B Street Bentonville, AR 72712 RE: The tariff classification of footwear from China Dear Ms. Nessmith: In your letter dated April 29, 2015 you requested a tariff classification ruling. The submitted sample, referred to as Item # CHT-SS042501W, is a ladies size 6, below the ankle, slip-on shoe. The upper is made from a polyurethane (rubber or plastics) material, which gives the appearance of suede. There is textile edging that completely encircles the topline of the shoe and a stitched on textile bow which are considered accessories or reinforcements. These features do not account for more than 10 percent of the upper’s external surface area (when “added back” into the measurement of the external surface area measurement). The outer sole is made from rubber. The shoe is not protective nor does it feature a foxing or foxing-like band. The applicable subheading for Item # CHT-SS042501W will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: other: for women: other. 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 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.Kalknies@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division