The tariff classification and marking of footwear from Australia.

NY D83576 November 3, 1998 CLA-2-64:RR:NC:TP:347 D83576 CATEGORY: Classification TARIFF NO.: 6404.20.20, 6404.20.40, 6404.20.60 Mr. Michael Cheika Collette Dinnigan Rm.2, Level 3, 19a Boundary St. Rushcutters Bay, NSW 2011 Australia RE: The tariff classification and marking of footwear from Australia. Dear Mr. Cheika: In your letter dated September 16, 1998, you requested a tariff classification ruling. You state that you plan to import ladies footwear to the United States. The footwear will consist of a leather sole and a fabric upper. You state that the fabric upper is imported from China but all other components are from Australia, and the shoe will be manufactured wholly in Australia. You also ask about what the needed documentation requirements and labeling requirements would be. A footwear sample was not provided with your request. You ask whether it would be necessary for you to file form 5523 (invoice details of footwear). This form is no longer a valid customs form, however, the information provided in the form may be required for classification purposes by the Customs office handling the importation. While the form is no longer required, it remains a handy means of providing this information to the Customs Service. A detailed description of the imported footwear on the invoice will suffice in lieu of this form as per 19 C.F.R. 141.86. Footwear must be marked with the country of origin as per 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article, at the time of importation into the Customs territory of the United States." You state the shoes are produced in Australia from fabric imported from China. Since the shoes undergo a substantial transformation in Australia to produce the finished product, the country of origin of the footwear will be Australia. Therefore, "Made in Australia" would be an acceptable country of origin for the shoes. The applicable subheading for the shoes will be 6404.20.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately textile materials, in which the outer sole's external surface is predominately leather or composition leather, and which is, by weight, less than 10% rubber/plastic, or less than 50% textile materials/rubber/plastic, not over $2.50 per pair. The rate of duty will be 15% ad valorem. The applicable subheading for the shoes will be 6404.20.40, HTS, which provides for footwear in which the upper's external surface is predominately textile materials, in which the outer sole's external surface is predominately leather or composition leather, and which is, by weight, less than 10% rubber/plastic, or less than 50% textile materials/rubber/plastics, which is over $2.50 per pair. The applicable subheading for the shoe will be 6404.20.60, HTS, which provides for footwear in which the upper's external surface is predominately textile materials, in which the outer sole's external surface is predominately leather or composition leather, and which is, by weight, over 50% as a total of textile materials, rubber and/or plastics, and over 10% of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. 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