The tariff classification of footwear from Vietnam

NY J85869 July 14, 2003 CLA-2-64:RR:NC:TA:347 J85869 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Maria E. Julia Newport News, Inc. 711 Third Avenue New York, NY 10017 RE: The tariff classification of footwear from Vietnam Dear Ms. Julia: In your letter dated June 26, 2003 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #S04-09-086, is a women’s open back, slip-on shoe with a 3-inch high heel. The shoe has an upper with an external surface area of man-made textile material and a cemented-on rubber/plastic outer sole. The applicable subheading for this shoe, Style #S04-09-086, 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. 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. We note that the sample shoe you have provided for this ruling request has not been marked with its country of origin. Therefore, if imported as is, this shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. We are returning the sample as you 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