The tariff classification of footwear from China

N144255 February 17, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3145 Ms. Susan Wong Shanghaitan International, Inc. 2018 Edwards Avenue South El Monte, CA 91733 RE: The tariff classification of footwear from China Dear Ms. Wong: In your undated letter, you requested a tariff classification ruling for a man’s closed toe/closed heel below-the-ankle shoe with an outer sole composed of rubber/plastics. The submitted sample identified as style #JM-28092 was examined under magnification and found to have uppers composed of non-fibrous PU (polyurethane). The uppers also feature a non-functional hook and loop closure at the back of the heel and a functional hook and loop closure on each side of the shoe which facilitates the “putting on” and removal of the shoe and helps to secure the shoe to the wearer’s foot. The applicable subheading for style #JM-28092 will be 6402.99.3145, 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: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; footwear not having a foxing or a foxing-like band and not 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 men: other. The rate of duty will be 6% 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/. Although the submitted samples are marked with a country of origin label, the word “China” is misspelled. Therefore, if imported as is, they 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 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