The tariff classification of footwear from China

N270673 November 24, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Peta-Gaye Bent Global Brands Group 350 Fifth Avenue New York, NY 10118 RE: The tariff classification of footwear from China Dear Ms. Bent: In your letter dated November 13, 2015, you requested a tariff classification ruling. The sample will be returned with your request. The submitted sample identified as “Leo 2 Piece” is a woman’s, closed toe/closed heel, below-the-ankle shoe. The external surface area of the two part upper is predominantly textile and has suede edging and straps that are designed to be wrapped and tied around the ankle. A rubber or plastics outer sole completely covers a jute midsole. You provided an F.O.B. value of over $12 per pair. The applicable subheading for “Leo 2 Piece” 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: other: other: valued over $12/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