The tariff classification of women’s footwear from Taiwan and or China.

NY I85660 September 10, 2002 CLA-2-64: RR: NC: TA: 347 I85660 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Robert B. Silverman Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue 33rd Floor New York, NY 10167-3397 RE: The tariff classification of women’s footwear from Taiwan and or China. Dear Mr. Silverman: In your letter dated August 28, 2002, on behalf of your client, E.S. Originals, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as Style #PR904-2, is a women’s open-toe, open-heel slip-on shoe. The shoe has an approximate 3 ¼-inch wide elastic textile band upper, a padded insole, an approximate 2 ¼-inch wedge-type heel and a molded rubber/plastic and textile outsole. You have provided a laboratory report indicating that the textile-walking surface of the outsole accounts for 77.9% of the external surface area in contact with the ground. Note 4 (b), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), states that the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. The Explanatory Notes to Chapter 64 HTS, offer the term “when in use” to the external surface area of the outer sole determination. Visual examination of the outer sole indicates that it is composed of unit-molded rubber to which textile fabric has been adhered to the external surface in contact with the ground. This office regards the constituent material of the outsole to be predominantly of textile material. The applicable subheading for Style # PR904-2, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. We also note that the submitted footwear is/are not marked with the country of origin. Therefore, if imported as is, the footwear submitted will not meet the country of origin marking requirement 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.” We are returning your sample(s) as requested. 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 documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division