The tariff classification of footwear from China

N275230 May 13, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Ms. Luz Guzman Disguise Inc. 12120 Kear Place Poway, CA 92064 RE: The tariff classification of footwear from China Dear Ms. Guzman: In your letter dated April 14, 2016, you requested a tariff classification ruling. The sample is being returned to you, as requested. Style # 11386-WAL is a pair of girl’s peep-toe, open-heel, sling-back shoes, suitable for every day walking. The upper is made from a textile material that is completely obscured with plastic glitter. It features a textile bow on the vamp along with a plastic heart-shaped ornament containing a picture of Rapunzel. Both the bow and the ornament are secured to the vamp by a single stitch, and are considered to be loosely attached appurtenances. A textile covered elastic strap, accounting for less than 10 percent of the upper’s external surface area, is sewn to the sides of the upper. It has an outer sole made from rubber or plastics. The shoe is not considered to be protective, and will be available in sizes S, M, L, and XL. The applicable subheading for Style # 11386-WAL will be 6402.99.3171, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: 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 https://hts.usitc.gov/current. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division