The tariff classification of footwear from China

N265352 June 19, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Ms. Jane Sheridan Caleres 8300 Maryland Avenue St. Louis, Mo 63105 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated June 1, 2015, you requested a tariff classification ruling. As per our telephone conversation, the submitted sample is identified as style # 343843 “L-Deora.” The sample is a women’s closed toe/closed heel, above-the-ankle, below-the-knee, high-heel short boot. The upper consists of predominantly rubber or plastics. The upper features a vertical zipper on the medial side of the boot and a decorative horizontal strap with a metal buckle on the lateral side. You describe in detail the flocking process of the outer sole. The outer sole consists of 62 percent leather flocking which is the constituent material having the greatest surface area in contact with the ground. You’re provided a F.O.B. value of over $12 per pair. The applicable subheading for style # 343843 “L-Deora” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other. The rate of duty will be 12.5 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