The tariff classification of footwear from China

N266188 July 27, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Peter Salvato Import Commodity Group Ltd. 500 Merrick Road Lynbrook, N.Y. 11563 RE: The tariff classification of footwear from China Dear Mr. Salvato: In your letter dated June 24, 2015, you requested a tariff classification ruling on behalf of your client Tory Burch LLC. The sample is being returned as requested. The submitted sample identified as style “Kimble” is a women’s, below-the-ankle, slip-on, casual shoe with rubber/plastic outer sole. The shoe has a foxing or a foxing-like band and is not “protective.” The external surface area of the upper is polyester textile. You provided a F.O.B. value of $30.00 per pair. The applicable subheading for style name “Kimble” will be 6404.19.9060, 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: not sports or athletic footwear; other: valued over $12.00/pair: for women. The rate of duty will be 9 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