The tariff classification of footwear from Taiwan and Italy

NY E89692 November 19, 1999 CLA-2-64:RR:NC:TA:347 E89692 CATEGORY: Classification TARIFF NO.: 6404.19.35 ; 6404.19.90 Ms. Carol Hagyard A. N. Deringer, Inc. 1010 Niagara St. Buffalo, NY 14213 RE: The tariff classification of footwear from Taiwan and Italy Dear Ms. Hagyard: In your letter dated November 4, 1999, on behalf of State 4 International Footwear Inc., you requested a tariff classification ruling. The two submitted half pair samples of women’s slip-on shoes, no style names or numbers indicated, are described as follows: Sample (1) - A pink color open toe, open heel, slip-on shoe, with an upper consisting of a single wide textile strap-like vamp that features a hook-and-loop adjustable instep. The shoe also has a 1-inch thick platform EVA plastic midsole and a rubber/plastic outer sole. You have indicated, during a telephone conversation with this office, that this shoe is presently made in Taiwan and may be made in China in the future. We note that this sample is not marked with the country of origin Taiwan. Therefore, if imported as is, this shoe will not meet the country of origin marking requirements of 19 U.S.C. §1304 and will be considered not legally marked. Sample (2) – A woman’s canvas textile upper slip-on casual shoe, with a 1-1/2 inch high molded rubber/plastic platform bottom that overlaps the upper by more than ¼-inch, all around the perimeter of the shoe. We consider this shoe to have a foxing-like band. You have indicated to us by telephone, that that this shoe is valued at $15.75 per pair and also that it is made in Italy. The sample shoe is permanently marked “Made in Italy” on the outer sole. The applicable subheading for the shoe, identified above as Sample (1), will be 6404.19.35, 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 rubber and/or plastics; which is not “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; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. The applicable subheading for the shoe, identified above as Sample (2), will be 6404.19.90, 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 rubber and/or plastics; which is not “athletic” footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which does not have open toes or open heels; which has a foxing-like band almost wholly of rubber or plastics; and which is valued over $12.00 per pair. The rate of duty will be 9% 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