The tariff classification of a woman’s textile shoe from China.

NY D87118 March 4, 1999 CLA-2-64:RR:NC:TP:347 D87118 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Robert Glover L.E. Coppersmith, Inc. 2041 Rosecrans Avenue, Third Floor El Segundo, CA 90245 RE: The tariff classification of a woman’s textile shoe from China. Dear Mr. Glover: In your letter dated February 11, 1999, written on behalf of your client, Impo International, Inc., you requested a tariff classification ruling. You have submitted a sample of a woman’s slip-on, closed heel/closed toe shoe, style #680601-Cafe. You identify the material of the upper as “Puffo PU/Tema PU.” The upper appears to be made of rubber/plastic. However, due to the preponderance of textile fibers which are clearly visible on its surface, the external surface area of the upper (ESAU) is considered textile for tariff purposes. The shoe has a rubber/plastic outer sole. We also note that the submitted sample is not marked conspicuously with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. §1304. Accordingly, the shoe would 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”. The applicable subheading for the shoe will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, with outer soles of rubber or plastics and uppers of textile material, which does not have a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper, footwear which is more than 10% by weight of rubber 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division