The tariff classification of footwear from China

N272933 March 11, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Edward E. Foster Cole Haan 150 Ocean Road Greenland, NH 03840 RE: The tariff classification of footwear from China Dear Mr. Foster: In your letter dated February 11, 2016, you requested a tariff classification ruling. The samples are being returned to you, as requested. The submitted samples, identified as styles W05426 and W05132 2.0 Studiogrand knit trainer, are women’s, closed toe, closed heel, below the ankle, lace-up, casual shoes. You have provided an F.O.B value for both shoes of over $12. Style W05426 has an upper made from knit textile material and leather. It features leather at the toe and at the heel. There are also two leather “V” shaped components lasted at the outer sole on the lateral and medial sides. Laces are threaded through a hole in each forming a functional lace closure over the vamp of the foot. Via phone you have stated that a test done by you indicates that the external surface area of the upper is predominately textile material and the leather components make up less than 50 percent of the external surface area. The textile portion of the upper lends less structural support to the wearer than the leather components. The shoe has a rubber or plastics outer sole, is not protective, and does not have a foxing or foxing like band. Style W05132 has an upper made from a knit open-work textile material and leather. The heel has a suede leather overlay and a smooth leather heel tab. There are wide leather strips threaded through leather eye stays and lasted at the outer sole forming a “V” on the lateral and medial sides. There is a functional lace closure over the vamp of the foot. Leather makes up less than 50 percent of the external surface area of the upper. The outer sole is made from rubber or plastics. It is not protective nor does it have a foxing or foxing like band. We disagree with your suggested classification of the shoes under subheading 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), as footwear with outer soles of rubber or plastics or composition leather and uppers of textile materials….for men. As the shoes are for women they will be classified under subheading 6404.19.9060, HTSUS. The applicable subheading for Styles W05426 and W05132 2.0 Studiogrand knit trainer will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: 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/. Styles W05426 and W05132 2.0 Studiogrand knit trainer are 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.” 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division