The tariff classification of footwear from China

NY J82356 March 26, 2003 CLA-2-64:RR:NC:TA:347 J82356 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Melissa Weiss Barthco International, Inc. 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of footwear from China Dear Ms. Weiss: In your letter dated March 17, 2003, on behalf of your client Nine West, Inc., you requested a tariff classification ruling. The submitted sample is a women’s open-toe, open heel textile upper fashion sandal, identified as item, “NW-NEDA2.” The upper consists of two crisscrossing 1-inch wide straps that form the front of the sandal over the top of the foot and toes, and a set of thinner straps that encase the wearer’s exposed heel and loop around to form an ankle closure strap. The sandal incorporates a textile faced plastic 4-inch high platform heel wedge midsole and a cemented-on rubber/plastic outer sole. You state that the shoe will be valued at more than $13 per pair. The applicable subheading for this shoe, identified as style “NW-NEDA2” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. We note that the submitted shoe is not marked with the country of origin. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. 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