The tariff classification of footwear made in China and Vietnam.

NY G80178 August 4, 2000 CLA-2-64:RR:NC:TA:347 G80178 CATEGORY: Classification TARIFF NO. 6404.19.35, 6404.20.60 Mr. Mike Diep TT Group Ltd. 1806 Wharncliffe Rd. S. London, Ont., N5V 4C5 RE: The tariff classification of footwear made in China and Vietnam. Dear Mr. Diep: In your letter dated July 20, 2000 you requested a classification ruling for two footwear styles. You describe the samples as follows; Style L97583 is a ballerina slipper with a spandex (fabric) upper and a pigsuede sole. There is a foam insert and the sock is made of terry. The slipper is a slip-on and features a textile bow on top of the vamp. The applicable subheading for style L97583 will be 6404.20.60 Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of leather or composition leather and uppers of textile material, other. The rate of duty for China will be 37.5 percent ad valorem. The rate of duty for Vietnam will be 66 percent ad valorem Style L01105 is a platform slipper with an “Extra-Loop” terry (fabric) upper and EVA sole. The applicable subheading for style L01105 will be 6404.19.35 (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material, footwear with open toes or open heels, other. The rate of duty for China will be 37.5 percent ad valorem. the rate of duty for Vietnam will be 66 percent ad valorem. The submitted samples are not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089. Sincerely, Robert Swierupski Director, National Commodity Specialist Division