The tariff classification of footwear from China

N270672 November 24, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Mr. Peter Salvato Import Commodity Group Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of footwear from China Dear Mr. Salvato: In your letter dated November 10, 2015, you requested a tariff classification ruling on behalf of your client Tory Burch L.L.C. The sample will be returned at your request. The submitted sample identified as style # 28252 “Pearl Slip-on” is a woman’s, below-the-ankle, slip-on shoe with an outer sole of rubber or plastics and a nylon heel tab. The external surface area of the upper is lycra textile material with rows of plastic pearls. The pearls do not completely obscure the lycra. The shoe does not have a foxing or foxing like band. Rubber/plastics account for more than 10 percent for the total weight of the shoe. The shoe features a nylon heel tab. You provided an F.O.B value of over $12 per pair. The applicable subheading for style # 28252 “Pearl Slip-on” will be 6404.19.3960, 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: other: footwear of the slip-on type; footwear that is more than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5 percent ad valorem. The submitted sample is not marked with the country of origin. Therefore, if imported as is, they 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