The tariff classification of a woman’s rubber/plastic shoe from China.

NY F88415 June 21, 2000 CLA-2-64:RR:NC:TP:347 F88415 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, N.Y. 10036-8901 RE: The tariff classification of a woman’s rubber/plastic shoe from China. Dear Ms. Wierbicki: In your letter dated June 12, 2000, written on behalf of you client, Avon Products, Inc., you requested a tariff classification ruling. You have submitted a sample of what you describe as a woman’s plastic shoe, “Velvety Slip-On Shoe,” #PP207146, which features a closed toe and an open heel. The upper also features a tassel across the front instep as ornamentation. You also state that the upper is made of polyurethane (PU) and the sole is of polyvinyl chloride. The applicable subheading for the “Velvety Slip-on Shoe” will be 6402.99.18, 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, in which the upper’s external surface is over 90% rubber or plastics (including accessories and reinforcements such as those mentioned in Note 4(a) to this chapter), which does not have a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% 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