The tariff classification of footwear from China

PD C86052 April 6,1998 CLA-2-64:FO:NP:POR:CO:D24:C86052 CATEGORY: Classification TARIFF NO.: 6404.19.90 Catherine L. Holmes A.W. Fenton Company Inc. P.O. Box 360614 Columbus, Ohio 43236-0614 RE: The tariff classification of footwear from China Dear Ms. Holmes: In your letter dated March 16, 1998 you requested a tariff classification ruling on behalf of your client, Shonac Corporation. The sample provided is of a ladies' shoe, designated style no. 27303 (IRWIN). The upper is described as being made of woven 80% Poliammide and 20% Elastane (Lycra). The sole is rubber. The shoe covers the ankle and is closed with a buckle and strap. The value at import is said to be $18.00. The applicable subheading for the shoe will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials; other than sports footwear and the like; other than footwear with uppers of over 50% leather; other than protective footwear; other than footwear with open toes or heels or of the slip-on type that is held to the foot without fasteners; footwear valued over $12/pair. The rate of duty will be 11.2%. The submitted sample is not marked with the country of origin. If imported as is, this footwear will not meet the country of origin marking requirements of 19 U.S.C. 1304, and will therefore 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." 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, Lewellyn Robison Port Director Portland, Oregon