The tariff classification of footwear from China

N252243 May 6, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3760, 6404.19.9060 Ms. Wynoka Harris Skechers, USA 225 Manhattan Beach Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Ms. Harris: In your ruling request dated April 1, 2014 you requested a tariff classification ruling for two styles of women’s shoes. The submitted half-pair sample identified as style G33974RY, is a women’s closed toe/open heel slip-on shoe with a molded rubber or plastics sole/outer sole and a textile material upper. Applied to the outer sole is a thin layer of textile material that does not possess the durability and strength of a textile outer sole. The inside of the shoe is lined with Thinsulate ™ and the insole is lined with fur. The applicable subheading for the women’s slip-on shoe, style G33974RY will be 6404.19.3760 Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: which is not “sports” or “athletic” footwear; footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: other: for women. The rate of duty will be 12.5% ad valorem. The submitted sample identified as style B13762BKYII, is a women’s closed toe/closed heel slip-on shoe with a molded rubber or plastics sole that completely encircles the perimeter of the shoe and overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. The shoe has a cushioned insole and a textile material upper does not cover the ankle. You provided an F.O.B. value over $12/pair. The applicable subheading for the women’s slip-on shoe, style B13762BKYII will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer sloes of rubber or plastics: other: other: valued over $12/pair: for women. The rate of duty will be 9% 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 samples are not marked with the country of origin. 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: [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division