The tariff classification of two shoes from Brazil

PD F82405 February 9, 2000 CLA-2-64:CO:CH:JJB D10 F82405 CATEGORY: Classification TARIFF NO.: 6403.99.90 Sandra Kobs Kohl’s N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of two shoes from Brazil Dear Ms. Kobs: In your letter dated January 26, 2000, you requested a classification ruling of two shoes from Brazil. You included two sample shoes, designated as the “Antoinette” and as the “Sissy” styles. Both are women’s casual types of shoes, below the ankle. Both have outer soles entirely of rubber or plastics. The “Antoinette” has open toes and heels and, in a telephone conversation with Customs subsequent to this ruling request, you stated that the upper of this shoe is leather. The “Sissy” style is an oxford style of shoe which has an upper of leather with the exception of the wide vamp which is textile. Our visual examination of this sample shows that leather is the material which predominates in the external surface area of the upper of this shoe. You provided cost information which shows that both shoe styles will be more than $2.50 per pair. The applicable subheading for both of these sample shoes, identified as the “Antoinette” style and as the “Sissy” style, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; not covering the ankle; other than footwear made on a base or platform of wood; other than welt footwear; for persons other than men, youths and boys; valued over $2.50 per pair. The duty rate will be 10%. Neither of these sample shoes is marked with the country of origin. Therefore, if imported as they are, both of these shoes will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, both shoes will be considered not legally marked under the provisions of 19 CFR 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." Both sample shoes are being returned as you requested. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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, Robyn Dessaure Port Director Chicago, Illinois