The tariff classification of footwear from China

N293825 February 23, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Mr. Jason Lee Native Canada Footwear Ltd. 5 W 6th Avenue Vancouver, BC V6Y 1K2 RE: The tariff classification of footwear from China Dear Mr. Lee: In your letter dated January 22, 2018, you requested a tariff classification ruling. The submitted sample is being returned to you. The submitted sample labeled “Audrey Velvet,” is a woman’s closed-heel, closed-toe, below-the-ankle, slip-on shoe. The shoe consists of molded rubber or plastics around the heel and over the forefoot. The rest of the shoe is open. The molded rubber/plastics is completely covered with applied textile fibers. You have not provided information concerning how the textile material is applied. The classification of footwear is determined by many factors, one of which is the constituent material of the upper comprising the greatest external surface area. It has been Customs and Border Protection’s positon that the external surface area of the upper is whatever is visible and tactile on the surface. In this case the textile material is what is visible and tactile, therefore, considered the constituent material of the upper. The applicable subheading for Style Audrey Velvet will be 6404.19.3960, Harmonized Tariff Schedule of the United States (HTSUS), which provides be 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 footwear; footwear not designed to be a protection against cold or inclement weather; footwear of the slip-on type; footwear that is 10 percent or more, by weight, of rubber or plastics; other: other: for women. The rate of duty will be 37.5 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division