The tariff classification of footwear from China

NY M87741 November 13, 2006 CLA-2-64:RR:NC:SP:247 M87741 CATEGORY: Classification TARIFF NO.: 6402.99.80 Ms. Irina Parker Avon Products Inc. 1251 Avenue of the Americas New York, NY 10120-1196 RE: The tariff classification of footwear from China Dear Ms. Parker: In your letter dated October 18, 2006 you requested a tariff classification ruling. The submitted sample, identified as the “Women’s Sporty Mesh Sneaker”-PP# 361099, is a women’s athletic-type shoe that does not cover the ankle and which has a predominately rubber/plastic external surface area material upper with textile material panels at the side and above the toes. The shoe also has a lace closure, a padded tongue and a unit molded rubber/plastic bottom that overlaps the upper with a foxing-like band. The textile material panels on the upper account for more than 10% of the external surface area of the upper. You state that this shoe will be valued at over $7 but not over $12 per pair. The applicable subheading for the sample shoe, identified as the “Women’s Sporty Mesh Sneaker”-PP# 361099, will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s and the outer sole’s external surface area is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; which is not a slip-on; which does not have open-toes or open-heels; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 20% 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/. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample footwear that you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. We are returning the sample as you requested. 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 Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division