The tariff classification of a “footless shoe” from South Africa.

NY F88275 June 20, 2000 CLA-2-71:RR:NC:SP:233 F88275 CATEGORY: Classification TARIFF NO.: 7117.90.9000 Mr. Robert Bellows F.C. Gerlach & Co., Inc. 290 Central Avenue, Suite 105 Lawrence, NY 11559 RE: The tariff classification of a “footless shoe” from South Africa. Dear Mr. Bellows: In your letter dated May 30, 2000, you requested a tariff classification ruling. The submitted literature depicts a “footless shoe” which is an article used as adornment or jewelry for the feet. The item is composed of 30% spun rayon, 31% rubber, and 39% lurex (metallic), trimmed with plastic pearls and glass beads. The article features one loop to be worn around the ankle and a loop at the other end to be stretched and worn around the second toe. Two samples were submitted with your request. The applicable subheading for the footless shoe will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: other: other. The rate of duty will be 11% ad valorem. Articles classifiable under subheading 7117.90.9000, HTS, which are products of South Africa may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP". 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division