The tariff classification of two shoes from China

PD C81760 December 2, 1997 CLA-2-64-NO:CO:FNIS D09 CATEGORY : Classification TARIFF NO.: 6404.19.35 Edward Amido Operations Manager Caparros 18730 Crenshaw Boulevard Torrance, CA 90504 RE: The tariff classification of two shoes from China Dear Mr. Amido: In your letter dated November 14, 1997 you requested a tariff classification ruling. You submitted two samples which you call GOTHIC and GIVENCHY. We are unable to determine which style is which shoe; however, both are open toes, open heels, have a tapestry design textile upper and rubber soles. Both are platform wedges graduating to approximately three inches in height. One has a cross-band over the upper and fastens with a buckled ankle strap. The other upper consists only of two bands, one across the toe area and one across the instep. You submitted a laboratory analysis of the Gothic, Style H2526, which shows the composition by weight of the rubber or plastic to be 20.5 percent. We note that the submitted samples are not marked with the country of origin. Therefore if imported as is, the samples 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 shoes will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface area is predominately textile materials (noting that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5%. 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, Allen H. Paterson Port Director New Orleans, LA