CBP Ruling F82471 — The tariff classification of footwear made in China.

Tariff classification

Headings: 6404

Product description

Style PW 1979 is a woman’s shoe with a hook and loop closure strap across the top of the foot. Styles A3318 and A3319 are women’s boots with side zippers. All three styles have outer soles of rubber or plastics and uppers of textile materials. The unit molded outer soles overlap the uppers other than at the toe and heel. You have indicated the value for style A3318 as $3.20, for style A3319 as $3.30 and for style PW 1979 as $4.85.

CBP rationale

The applicable subheading for all three styles will be 6404.19.70, Harmonized Tariff Schedule of the United States, (HTS) which provides for footwear with outer soles of rubber or plastics, and uppers of textile materials, other, valued over $3 but not over $6.

Full text

NY F82471 February 2, 2000 CLA-2-64:RR:NC:TA:347 F82471 CATEGORY: Classification TARIFF NO. 6404.19.70 Mr. John E. Crabtree C&R Customs Brokers, Inc. 5250 W. Century Blvd., Suite 458 Los Angeles, CA 90045 RE: The tariff classification of footwear made in China. Dear Mr. Crabtree: In your letter dated January 27, 2000 you requested a classification ruling for three footwear styles on behalf of Artist Fashion, Inc. Style PW 1979 is a woman’s shoe with a hook and loop closure strap across the top of the foot. Styles A3318 and A3319 are women’s boots with side zippers. All three styles have outer soles of rubber or plastics and uppers of textile materials. The unit molded outer soles overlap the uppers other than at the toe and heel. You have indicated the value for style A3318 as $3.20, for style A3319 as $3.30 and for style PW 1979 as $4.85. The applicable subheading for all three styles will be 6404.19.70, Harmonized Tariff Schedule of the United States, (HTS) which provides for footwear with outer soles of rubber or plastics, and uppers of textile materials, other, valued over $3 but not over $6.50/pair. The rate of duty will be 90 cents per pair plus 20 percent ad valorem. The submitted samples are not marked with the country of origin. Therefore, if imported as is, 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089. Sincerely, Robert Swierupski Director, National Commodity Specialist Division

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