The tariff classification of a women’s shoe from Brazil

PD I80952 May 9, 2002 CLA-2-64:CO:CH:JJB D10 I80952 CATEGORY: Classification TARIFF NO.: 6403.99.20 J. Epstein W. N. Epstein & Co., Inc. 4433 Woodson Road St. Louis, Missouri 63134 RE: The tariff classification of a women’s shoe from Brazil Dear Mr. or Ms. Epstein: In your letter dated April 29, 2002, you requested a classification ruling of a women’s shoe from Brazil, on behalf of your client, JB Imports, of St. Louis, Missouri. You included a sample shoe, not designated as any particular style number. It is a women’s clog style of shoe, that is, an open heel, closed toe shoe below the wearer’s ankle. It has an upper whose external surface area is almost entirely of leather. The outer sole in contact with the ground is of rubber or plastic. This clog style features a wooden platform that is underneath the entire area of the shoe below the wearer’s foot. Although you stated that the shoe has no inner sole, this sample does have a substantial leather inner sole permanently attached to the rear portion of the wooden platform. The applicable subheading for this sample shoe, not designated as any particular style number, will be 6403.99.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; not covering the ankle; footwear made on a base or platform of wood. The duty rate will be 8%.  The sample shoe is being returned. This sample shoe is not marked with the country of origin. Therefore, if imported as is, it 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 646/733-3042. Sincerely, Robyn Dessaure Port Director