The tariff classification of footwear from China

N278866 September 29, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Mr. Harry J. Gonnelly Import Commodity Group 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of footwear from China Dear Mr. Gonnelly: In your letter dated August 12, 2016, you requested a tariff classification ruling on behalf of your client Tory Burch LLC. The samples will be returned. The submitted sample, style name “Divine Bow,” is a woman’s, closed toe/closed heel, ballet flat. The external surface of the outer sole is predominently rubber or plastics and the balance of leather. The shoe features a textile knit mesh overlay atop textile material. The overlay is decorated with widely spaced rubber/plastics sequins and a securely fastened leather bow over the toe area. The external surface area of the upper (ESAU) would be considered textile. The rubber/plastics components account for over 10 percent total weight of the shoe. The applicable subheading for style name “Divine Bow” 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 with open toes or open heels; 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 samples 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.” 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. 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 above, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division