The tariff classification of footwear from China

N257292 October 3, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.11.9050; 6404.19.9060 Mr. Esme Smith People Footwear 1756 West 15th Avenue Vancouver, British Columbia V6J 2K8 Canada RE: The tariff classification of footwear from China Dear Mr. Smith: In your letter dated August 25, 2014 you requested a tariff classification ruling. The submitted half-pair samples identified as the Phillips Knit (NC-01K) the Stanley Knit (NC-02K) and the Spannos Knit (NC-03K) are unisex below-the-ankle footwear with outer soles of rubber or plastics. Styles (NC-01K) and (NC-02K) are lightweight with predominantly nylon mesh uppers, a flexible sole and have a general athletic appearance. Style (NC-03K) is a slip-on casual shoe with a nylon mesh upper. All styles have a foxing or a foxing-like band. You provided a F.O.B. value of over $12 per pair. The applicable subheading for the Phillips Knit (NC-01K) and the Stanley Knit (NC-02K) will be 6404.11.9050, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the Spannos Knit (NC-03K) 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: other: other: valued over $12.00/pair: for women. The rate of duty will be 9 percent ad valorem. The submitted samples Phillips Knit (NC-01K) and the Stanley Knit (NC-02K are 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." The submitted sample Spannos Knit (NC-03K) has insufficient marking which is too small and not visible. 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/. 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