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

NY G83848 November 22, 2000 CLA-2-64:RR:NC:TP:347 G83848 CATEGORY: Classification TARIFF NO.: 6405.90.90 Mr. Steve Crisafi Satori Inc. P.O. Box 367 Pismo Beach, CA 93448 RE: The tariff classification of a woman’s shoe from China. Dear Mr. Crisafi: In your letter dated October 24, 2000, you requested a tariff classification ruling. You have submitted a sample of an open heel/open toe ladies slip-on shoe, style 21204, which you state has an upper made of PVC and natural material decoration. The “natural material decoration” consists of a straw-like material that you confirm to be natural raffia as per a telephone conversation with this office. The shoe has a rubber/plastic outer sole. We disagree with your contention that the upper is made of PVC. The upper consists of natural raffia with an overlay of PVC. The PVC overlay on the upper is not lasted under and cemented to the sole, therefore it will be considered accessory/reinforcement as defined in note 4(a) to chapter 64, Harmonized Tariff Schedule of the United States, (HTS). The applicable subheading for style 21204 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 sample is 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