The tariff classification of footwear from China

NY C84590 March 6, 1998 CLA-2-64:RR:NC:TA:347 C84590 CATEGORY: Classification TARIFF NO.: 6404.19.90 Mr. Robert Glover L.E. Coppersmith Inc. 2041 Rosecrans Ave., Third Floor El Segundo, CA 90245 RE: The tariff classification of footwear from China Dear Mr. Glover: In your letter dated February 18,1998, on behalf of Impo International, Inc., you requested a tariff classification ruling. The submitted samples are described as follows: Style #580778 - A woman's over-the-ankle shoe with a 5 inch long side zipper closure and a 3 inch high stacked plastic heel. It has a satiny textile fabric upper and a cemented-on outer sole of rubber/plastic. You state that this shoe is priced at $14.40 per pair. Style #480703 - A woman's closed back, closed heel dress shoe with a metal buckled strap closure across the instep and a 2 inch high platform heel. It has a satiny textile fabric upper and a rubber/plastic outer sole. You state that this shoe is priced at $12.90 per pair. The applicable subheading for both these shoes will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials, excluding accessories and reinforcements; in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which has neither open toes nor open heels and is not a slip-on; and which is valued over $12.00 per pair. The rate of duty will be 11.2 percent ad valorem. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. The country of origin marking that appears on the submitted sample shoe, Style #580778, does not comply with the requirements of the marking statute and if imported this way, it will be considered not legally marked. We suggest that this shoe be permanently marked "Made in China" on the heel seat in contrasting black legible lettering. We are returning the samples as you requested. 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 Richard Foley at 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division