The tariff classification of a ladies' slip-on shoe from China

PD H85363 September 20, 2001 CLA-2-64:RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6404.19.35 Michael R. Spano 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of a ladies' slip-on shoe from China Dear Mr. Spano: In your letter dated August 22, 2001 you requested a tariff classification ruling on behalf of your client, Jimlar Corporation, American Eagle Division. The submitted sample, identified as Style DS-1646, is a ladies' open-toed, open-heeled slip-on shoe with a rubber sole and an upper of blue denim. It also features a rubber foxing that encircles the entire shoe. In addition, you have indicated that this shoe will be manufactured in China, but the submitted sample is not marked with its country of origin. Please be aware that the shoes produced for importation must meet the country of origin marking requirements set out in 19 USC 1304, which state that “every article of foreign origin... imported into the United States shall be marked… in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article.” The applicable subheading for the above shoe will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber and uppers of textile material; which is other than sports or protective footwear; which has open toes and open heels; and which is more than 10 percent by weight of rubber or plastics. The rate of duty will be 37.5 percent ad valorem. 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 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, please contact Field National Import Specialist Maryalice Nowak at (716) 646-3463. Sincerely, Joseph J. Wilson Port Director Buffalo, New York