The tariff classification of footwear made in China.

NY H80555 June 4, 2001 CLA-2-64:RR:NC:TA:347 H80555 CATEGORY: Classification TARIFF NO. 6402.91.40, 6402.99.18 Mr. Arthur Colpack Colpack Design & Manufacturing, Inc. 50 Terminal Street, Bldg.2, Suite 414 Boston, MA 02129 RE: The tariff classification of footwear made in China. Dear Mr. Colpack: In your letter dated May 1, 2001 you requested a classification ruling for four footwear styles. The samples submitted are identified as A. SPLASH, B. SHOWERS, C. SLED and D. SLUSH. You state that all four styles have outer soles of rubber and uppers of polyurethane. Style A. SPLASH is a ladies slip-on shoe which does not cover the ankle. It has an upper of 100 percent plastics material. Style B. SHOWERS is a ladies boot which covers the ankle but not the knee. It has a slide fastener closure at the front of the shaft. The upper is 100 percent plastics material formed by sewing the parts together with substantial exposed functional stitching Style C. SLED is a ladies boot which covers the ankle but not the knee. It has a slide fastener closure on the front of the shaft and an elastic cinch closure at the top of the shaft for tightening the boot around the calf. The upper is 100 percent plastics material formed by sewing the parts together with substantial exposed functional stitching. Style D. SLUSH is a ladies slip-on shoe which does not cover the ankle. It has an upper of 100 percent plastics material. The applicable subheading for both styles B. SHOWERS and C. SLED will be 6402.91.40 Harmonized Tariff Schedule of the United States (HTS), which provide for footwear with outer soles and uppers of rubber or plastics, other footwear, covering the ankle, having uppers of which over 90 percent of the external surface area (including accessories and reinforcements) is rubber or plastics, not having a foxing or foxing-like band, not protective, for women. The rate of duty will be 6 percent ad valorem. The applicable subheading for both styles A. SPLASH and D. SLUSH will be 6402.99.18 (HTS) which provides for footwear with outer soles and uppers of rubber or plastics, other footwear, not covering the ankle, having uppers of which over 90 percent of the external surface area (including accessories and reinforcements) is rubber or plastics, not having a foxing or foxing-like band, not protective, other, for women. The rate of duty will be 6 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