The tariff classification of a ladies shoe from China

PD C86615 April 24, 1998 CLA-2-64-NO:CO:FNIS D09 CATEGORY : Classification TARIFF NO.: 6404.19.35 Tony Del Pozo Vice President H. W. Robinson & Co., Inc. Cargo Service Building No. 80 JFK International Airport Jamaica, NY 11430 RE: The tariff classification of a ladies shoe from China Dear Mr. Pozo: In your letter dated April 13, 1998, you requested a tariff classification ruling on behalf of your client, Ben Berger LLC. You submitted one sample which is called Style #S7485. The shoe is an open heel slip-on with an upper of knitted velvet and a PVC binder around the edges. The sole is rubber/plastic and further information FAX'd me from the importer reveals the rubber/plastic to be more than 10 percent by weight of the shoe. 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." The applicable subheading for the above shoe 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; or a slip-on type; which does not have a foxing-like band; 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