The tariff classification of footwear from China

N262369 March 25, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.20.9060 Mr. Peter Salvato Import Commodity Group Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of footwear from China Dear Mr. Salvato: In your letters dated December 10, 2014, and February 23, 2015, you requested a tariff classification ruling. The submitted sample identified as style #51148404, “Lucia Lace Flat Espadrille” is a women’s, below the ankle, slip-on, flat, espadrille style shoe. The external surface area of the upper consists of textile and leather. The external surface area of the outer sole that comes in contact with the ground is jute (textile) and rubber/plastics. The independent laboratory report you provided shows the external surface area of the outer sole consists of predominantly textile material (jute). The majority of the upper is nylon. The upper features an embroidery pattern backed with a durable nylon. You provided a F.O.B value of $26.90 per pair. The applicable subheading for style #51148404, “Lucia Lace Flat Espadrille” will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other: other: for women. The rate of duty will be 12.5 percent ad valorem. Please note the submitted sample doesn’t 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." 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