The tariff classification of women’s shoes from China.

NY F87702 June 12, 2000 CLA-2-64:RR:NC:TP:347 F87702 CATEGORY: Classification TARIFF NO.: 6402.99.30, 6404.19.35, 6405.90.90 Ms. Alice Liu Atico International USA, Inc. 501 So. Andrews Ave Ft. Lauderdale, FL 33301 RE: The tariff classification of women’s shoes from China. Dear Ms. Liu: In your letter dated May 23, 2000, you requested a tariff classification ruling. You have submitted samples for five styles of women’s footwear. All five styles are slip-on shoes with open toes and open heels. You state item #C20B0867 has a V-strap beaded upper with an EVA outer sole. The upper consists of a rubber/plastic V-shaped thong strap decorated with colored glass beads that have been arranged to look like flowers. The glass beads are considered to be accessories/reinforcements, therefore, this shoe does not have an upper that is over 90% rubber/plastic. The applicable subheading for item #C20B0867 will be 6403.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which not over 90% of the external surface area is rubber or plastics, footwear with open toes or open heels. The rate of duty will be 37.5% ad valorem. You state that item #C20B0791 has a denim upper and a thick EVA outer sole. You state that item #C20B0958 has a fur covered, V-strap thong upper, with a thick EVA outer sole. You state that item #C20B0956 is a ladies espadrille with a sequin embroidered canvas upper. The outer sole is made up of both rubber/plastic and jute material, and the greatest external surface area of the outer sole (ESAS) in contact with the ground is made up of the rubber/plastic material. The applicable subheading for styles #C20B0791, C20B0958, and #C20B0956 will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with open toes or open heels, with outer soles of rubber or plastics and uppers of textile material, footwear which is 10% or more by weight of rubber or plastics. The rate of duty will be 37.5% ad valorem. You state that item #C20B1024 has embroidered raffia upper, and an EVA outer sole. The applicable subheading for style C20B1024 will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, other, other. The rate of duty will be 12.5% ad valorem. We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the samples 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