The tariff classification of a shoe from China

PD D80780 August 19, 1998 CLA-2-64:K:TC:A4:D23 D80780 CATEGORY: Classification TARIFF NO.: 6402.99.3060 Ms. Laura Boyce Customs Manager The Donna Karan Company 600 Gotham Parkway - #555 Carlstadt, NJ 07072 RE: The tariff classification of a shoe from China Dear Ms. Boyce: In your letter dated July 28, 1998, your company requested a tariff classification ruling. You included a sample, style 23487163l - Terra Stretch, and described it as a woman's sandal. The sandal has an outer sole of rubber/plastics, an upper of rubber/plastics and textile materials, and an open toe and heel. You included a surface area measurement of the two component upper as follows: 54% rubber/ plastics, 46% textile materials. These percentages are subject to verification upon Customs examination at time of importation. The sandal will be imported from China. The sample is being returned as requested. We note that the enclosed sample is not marked with the country of origin. Therefore, if imported as is, the sandal will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the sandal would not be considered legally marked under the provisions of 19 C.F.R. 134.11. The applicable subheading for the shoe will be 6402.99.3060, Harmonized Tariff Schedule of the United States, which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; other; footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6402.99.20 and except footwear having a foxing or a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper; other; for women. The duty rate will be 37.5% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John J. Martuge Area Director, JFK Airport