The tariff classification of footwear from China

N284160 April 7, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Ms. Jill Kim Vlado Footwear 2200 S. Main St. Los Angeles, CA 90007 RE: The tariff classification of footwear from China Dear Ms. Kim: In your letter dated February 27, 2017 you requested a tariff classification ruling. The submitted sample will be returned to you, as requested. The submitted sample, identified via email as style name: Maximus2 (style number: IG-1410-2), is a man’s closed-toe, closed-heel, covering-the-ankle, lace-up, approximately 6-½ inch high shoe. The upper is made from textile material. It features laces threaded through metal eye rings attached with rivets, an approximately 4-½ inch functional zipper, and two vent holes on the medial side. On the lateral side, a rectangular textile overlay forming a small pocket with a zipper closure. The tongue has a label with a logo of the company name. The outer sole is made from rubber/plastics. Embossed on the lateral side of the outer sole is the word Vlado. The shoe is not protective nor does it have a metal toe cap. It features a foxing or foxing-like band that completely encircles the perimeter of the shoe, and overlaps the upper by at least ¼ of an inch. You provided the value of the shoe as over $12/pair. The applicable subheading for style name: Maximus2 (style number: IG-1410-2) will be 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: valued over $12.00/pair: for men. 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 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 not be considered 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, Steven A. Mack Director National Commodity Specialist Division