The tariff classification of a ladies espadrille ballerina from Spain

PD A88007 October 1, 1996 CLA-2-64-NO:CO:FNIS D09 CATEGORY : Classification TARIFF NO.: 6404.19.25 Kathy Redey Import Specialist Eddie Bauer, Inc. 15010 N.E. 36th Street Redmond, WA 98052 RE: The tariff classification of a ladies espadrille ballerina from Spain Dear Ms Redey: In your letter dated September 13, 1996, you requested a tariff classification ruling. You submitted one sample which you state will be imported under item number 020-2790. You also sent a pair which is broken down by components. We are returning both at your request. The shoe has an all cotton upper with a string which could be used for tightening the shoe. We agree that the shoe is a slip-on in that the shoe lace will not be tied and untied when putting the shoe on or taking it off. Additionally, the shoe has a large topline opening and the bow is tied by the toes. The approximate half-inch thick espadrille sole and has a very thin rubber sole. For the purpose of this ruling, we will assume that your assertion that the shoe is less than ten percent by weight of rubber and/or plastic to be true. This may be subject to verification at the port of entry at the time of importation. We note that the submitted sample is not marked with the country of origin. Therefore if imported as is, the sample will not meet the country of origin marking requirements of 19 U.S.C. §1304. Accordingly, the shoes would not be considered 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." The applicable subheading for the above sample will be 6404.19.25, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastic; which is not "athletic" footwear; in which the upper's external surface is still 50 percent or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; footwear is a slip-on or with open toes or open heels, which lacks a foxing-like band almost wholly of rubber or plastic; which is under 10 percent by weight of rubber and/or plastics; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton and flax (linings, accessories, and reinforcements not included). The rate of duty will be 7.5 percent. 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. Sincerely, Garland J. Ruiz Acting Port Director New Orleans, LA