The tariff classification of footwear from China

N254211 June 19, 2014 CLA-2-64:OT:RR:NC:1:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Ms. Debbie Carchidi QS Wholesale, Inc. 15202 Graham Street Huntington Beach CA 92649 RE: The tariff classification of footwear from China Dear Ms. Carchidi: In your letter dated June 3, 2014, you requested a tariff classification ruling. The submitted samples of model AQYS700001, available in two versions-Colorway Blue and Colorway Grey/Green, are men’s below-the-ankle, closed toe/closed heel, lace-front shoes. The external surface area of the upper of the Colorway Blue version is nylon mesh with weave openings larger than a pinhead but much smaller than a collar button. The upper of the Colorway Grey/Green version is also textile (without openwork). The outer soles of both styles are made of rubber and plastics and have narrow rectangular openings measuring from ½ inch to 3 inches in length. These openings are shielded with rubber/plastic mesh allowing for water penetration/drainage for, as you suggest, walking on the beach. The outer soles do not provide any under-foot cushioning and cannot be classified as athletic footwear. You state that the F.O.B. value for both versions is greater than $12.00 per pair. The applicable subheading for the men’s shoes will be 6404.19.9030, 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: other: other: valued over $12/pair: for men. The rate of duty will be 9 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 samples you have submitted do not appear to be properly marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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 Director National Commodity Specialist Division