The tariff classification of footwear from China

N268479 September 22, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Steven Kim Macys 11 Penn Plaza New York, NY 10001 RE: The tariff classification of footwear from China Dear Mr. Kim: In your letter dated September 3, 2015 you requested a tariff classification ruling. As requested the sample is being returned. The submitted sample, identified as Style: INCELSAH, is a woman’s size 6, open toe, closed heel, slip-on shoe that does not cover the ankle. You state that the upper is made from cork that has been lacquered with polyurethane. The constituent material of the upper is considered to be cork. The outer sole is made from rubber or plastics. The shoe is not protective and does not contain a foxing or foxing-like band. The applicable subheading for Style: INCELSAH 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. 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