The tariff classification of footwear from China

N270084 November 12, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Andrea Inzunza QS Wholesale, Inc. 5600 Argosy Circle #100 Huntington Beach, CA 92649 RE: The tariff classification of footwear from China Dear Ms. Inzunza: In your letter dated October 23, 2015 you requested a tariff classification ruling. As requested the sample is being returned to you. The instant sample, referred to as model number ARJS700089, is a woman’s closed toe, closed heel, not covering the ankle, slip-on shoe. The upper and outer sole are made from synthetic rubber or plastics. The shoe is thinly lined with 100 percent polyester faux-fur. Affixed to the vamp is a metal ornament secured in place by a single rivet, and small metal ornaments along the circumference of the top line. The metal ornaments make up approximately 5 percent when added to the external surface area of the upper calculation. The shoe is not protective and does not have a foxing or foxing-like band. The applicable subheading for model number ARJS700089 will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, except footwear having a foxing or a foxing-like band and except footwear designed to be protective: other: other: other: for women: other. The rate of duty will be 6 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 submitted sample is 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.” 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