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

NY E88085 October 13, 1999 CLA-2-64:RR:NC:TP:347 E88085 CATEGORY: Classification TARIFF NO.:6403.99.90 Ms. Caroline Hoffman Fritz Companies, Inc. P.O. Box 35076 Greensboro, NC 27425-5076 RE: The tariff classification of a woman’s leather shoe from China. Dear Ms. Hoffman: In your letter dated September 27, 1999, written on behalf of your client, Sara Lee Direct Marketing, you requested a tariff classification ruling. You have submitted a sample of a “Hanes Her Way” ladies suede slip-on, open heel/open toe shoe, style #N802, with a suede upper and rubber/plastic outer sole. The applicable subheading for the shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10% ad valorem. We also note that the submitted sample is not marked 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 shoes 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.” 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