The tariff classification of a women’s shoe from China

PD H80561 May 18, 2001 CLA-2-64:CO:CH:JJB D10 H80561 CATEGORY: Classification TARIFF NO.: 6402.99.18 Robert T. Stack Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, New York 10036-8901 RE: The tariff classification of a women’s shoe from China Dear Mr. Stack: In your letter dated May 9, 2001, you requested a classification ruling of a women’s shoe from China, on behalf of your client, Avon Products, Inc., of New York, New York. You included a sample shoe, identified as style PP 222977, the “Croco Look Loafer,” and described it as having a sole of plastic and an upper of embossed polyvinyl chloride. It is a women’s loafer type of shoe, below the ankle. The embossed polyvinyl chloride, made to resemble crocodile skin, comprises the upper of the shoe. So, the external surface area of the upper of this shoe is almost entirely of rubber or plastics. Also, we do not consider this shoe to have a foxing-like band. You suggested a classification of 6402.99.18 and we agree. The applicable subheading for this sample shoe, identified as style number PP 222977, the “Croco Look Loafer,” 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; other footwear; not covering the ankle; having uppers of which over 90% of the external surface area is rubber or plastics, not having a foxing or a foxing-like band, and other than protective footwear; not made on a base or platform of wood or of cork; and other than sandals of plastics produced in one piece by molding. The duty rate will be 6%. The sample shoe, which was damaged in the course of our examination, is being returned as you requested. This sample shoe is not marked with the country of origin. Therefore, if imported as is, this shoe will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, this shoe will be considered not legally marked under the provisions of 19 CFR 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding this ruling, contact Field National Import Specialist James Bruton at 312/983-1132 or National Import Specialist Richard Foley at 212/637-7089. Sincerely, Robyn Dessaure Port Director Chicago, Illinois