The tariff classification of a shoe from China.

PD H86285 January 11, 2002 CLA-2-64:K:TO:A3:D23 H86285 CATEGORY: Classification TARIFF NO.: 6401.99.3000 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Place 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a shoe from China. Dear Ms. Wierbicki: In your letter dated December 12, 2001, your company requested a tariff classification on behalf of your client, Avon Products, Inc. You included a sample, no style indicated, and described it as a woman’s clog style slip-on shoe with a textile reinforced rubber upper, molded in a loafer-like design and featuring a matching, removable textile covered foam insole. The shoe has a rubber sole incorporating a raised heel, approximately 1½ inch high, which is attached to the upper by cementing and/or vulcanization. The shoe is designed to be free from penetration by water. The shoe will be imported from China. The sample shoe is being returned as requested. We note that the sample is not marked with the country of origin. Therefore, if imported as is, the shoe will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoe would not be considered legally marked under the provisions of 19 C.F.R. §134.11. The applicable subheading for the upper will be 6401.99.3000, Harmonized Tariff Schedule of the United States, which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; other footwear; other; designed to be worn over, or in lieu of, -2- other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; designed for use without closures. The duty rate will be 25% 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 the ruling or the control number indicated above should be provided with the entry documentation filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact Field National Import Specialist Noel Hadley at (718) 553-1608 or National Import Specialist Richard Foley at (646) 733-3042. Sincerely, Susan T. Mitchell Area Director JFK Airport