The tariff classification of footwear from China

N042560 November 5, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.7060 Ms. Stephanie Clariday Elan Polo Inc. 630 Melrose Avenue Nashville, TN 37211 RE: The tariff classification of footwear from China Dear Ms. Clariday: In your letter dated October 13, 2008 you requested a tariff classification ruling. The submitted sample identified as your pattern “Vasante II” is a women’s closed-toe, closed-heel shoe with a predominately rubber/plastic material upper that does not cover the ankle. The shoe’s upper also has a stitched-on textile topline edging trim, a 3/8-inch wide textile strip with a pull-up tab sewn-on at the back behind the heel and a 1-inch wide textile hook-and-loop closure strap that is tightly inserted into the upper by passing under the shoe’s insole, through a metal ring and doubling over the wearer’s instep to secure the shoe on the foot. Although you state that the textile closure strap is removable and should be treated like removable and replaceable shoe laces that are generally excluded from shoe uppers, this textile strapping is designed to be a permanent component part of the upper and is not to be removed. It is attached to the upper by being initially passed through two tight fitting slit-like cutouts situated on either side at the midpoint of the shoe, just above the inside surface of a molded rubber/plastic outsole. Once inserted, the textile strap with its metal ring and hook-and-loop attachments is not intended to be removed, since if removed, it can only be reinserted with difficulty. The textile closure strap component on this shoe is an accessory or reinforcement that will be included as a part the upper. Based on visual estimates, we have determined that with all accessories and reinforcements included textile accounts for more than 10% of the external surface area of the upper. We note that you have not provided a value for this shoe. We will presume for classification purposes that the shoe will be valued at over $3.00 but not over $6.50 per pair. The applicable subheading for the women’s shoe, identified as pattern Vasante II, will be 6402.99.7060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper’s and outer sole’s external surface 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 accessories or reinforcements); which does not have open toes or open heels or is not a slip-on; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% ad valorem. If valued at less than $3.00 per pair, the applicable subheading for this shoe will be 6402.99.6060, HTSUS, and the duty rate will be 48% 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 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." 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