The tariff classification of footwear from China

N093895 March 9, 2010 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Lance Frutiger Brown Shoe Company, Inc. 8300 Maryland Ave. St. Louis, MO 63105 RE: The tariff classification of footwear from China Dear Mr. Frutiger: In your letter dated February 5, 2010, you requested a tariff classification ruling. A sample of women’s shoes and two sample zippered pouches were provided with your letter. Dr. Scholl’s brand Fast Flats, pattern #207100-1, are woman’s closed-toe, closed-heel shoes composed of uppers and outer soles made of rubber/plastics. They are said to be easy, comfortable shoes that roll up and fit into a purse. Your letter states they will be sold at retail packaged with “a simple textile or plastic bag with zipper closure.” The simple textile or plastic bag, when imported together with the shoes, is not separately classifiable. However, the two zippered bags submitted do not fit this description. The submitted zipper bags, one with a strap and one of gold lame, would be items normally offered for sale separately. Accordingly, we find that the shoes and bag do not comprise a composite good as you suggest, or a set for tariff classification purposes. They will be classified separately.     The applicable subheading for the woman’s shoes, pattern #207100-1 will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: having uppers of which over 90 percent of the external surface area (including accessories of reinforcements) is rubber or plastics (except footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women: other. The rate of duty will be 6 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 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." Your inquiry does not provide enough information for us to issue a classification ruling on the two submitted bags. Your request for a classification ruling should include the additional information indicated below: Please state the construction of the bags including the fiber content where applicable and whether or not the outer surface of the bag has a coating. If there is a coating please state the material with which the bags are coated. When this information is available, you may wish to consider resubmission of your request. 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 (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division