The tariff classification of footwear from Bulgaria

PD C86433 April 14, 1998 CLA-2-64:FO:NP:POR:CO:D24:C86433 CATEGORY: Classification TARIFF NO.: 6404.19.35/6404.19.50 Gary Smith A.N. Deringer, Inc. 6930 Metroplex Drive Romulus,MI 48174 RE: The tariff classification of footwear from Bulgaria Dear Mr. Smith: In your letter dated April 8, 1998 you requested a tariff classification ruling on behalf of your client, Skipter, Inc. Two samples were provided. Both are below-ankle, slip-on or loafer-type shoes with rubber soles and knit textile uppers described as being 55%cotton/45% polyethelene. One is a men's style and one is a women's style. The men's style has a molded rubber foxing-like band encircling the shoe where the sole and upper join and extending more than 1/4 inch above the insole; the women's style, although showing somewhat of a similar band, does not have the band extending 1/4 inch above the insole. The subheading for the women's shoe will be 6404.19.35, 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; footwear of the slip-on type; of greater than 10% by weight of rubber or plastics. The rate of duty will be 37.5%. The subheading for the men's shoe will be 6404.19.50, 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 of the slip-on type because having foxing or a foxing-like band; valued not over $3/pair; other than footwear having soles affixed to uppers exclusively by adhesive. The rate of duty will be 48%. Neither of these provisions is subject to GSP treatment. 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