The tariff classification of a casual shoe from China and/or Taiwan

PD C82958 January 20, 1998 CLA-2-64-NO:CO:FNIS D09 CATEGORY : Classification TARIFF NO.: 6404.19.50 David A. Eisen Siegel, Mandell & Davidson, P.C. One Astor Plaza 1515 Broadway, 43rd Floor New York, New York 10036-8901 RE: The tariff classification of a casual shoe from China and/or Taiwan Dear Mr. Eisen: In your letter dated December 23, 1997, you requested a tariff classification ruling on behalf of your client Avon Products, Inc. You submitted one sample which you call "Metro Link Sneaker" - PP 165885. The shoe is a closed-toe, closed-heel, slip-on loafer style with a canvas upper that has a decorative metal "buckle" across the top front section. The shoe has a rubber sole with a rubber foxing or foxing-like band overlapping the upper around the perimeter of the shoe. You state the shoe is valued not over $2.99 per pair. 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." We are returning your sample as you requested. The applicable subheading for the above shoe will be 6404.19.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately of textile materials; 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 is of the slip-on type; which has a foxing-like band almost wholly of rubber or plastics; and which, you state, is valued at not over $3.00 per pair. The rate of duty will be 48 percent ad valorem. 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