The tariff classification of footwear

NY J86041 July 25, 2003 CLA-2-64:RR:NC:347: J86041 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Roger Crain Customs Science Services, Inc. 11901 Reynolds Avenue Potomac, MD 20854-1106 RE: The tariff classification of footwear Dear Mr. Crain: In your letter dated July 8, 2003, you requested a tariff classification ruling on behalf of Unisa America, Inc., for footwear sample “Sensation-04”. You state that the sample is a woman’s open-toe, open-heel, slip-on fashion sandal with a rubber/plastic outsole and an upper of textile material (cotton) covered with small disk-shaped “shells.” Lab analysis indicates that the disks have the characteristics of mica or other laminar mineral-like material. Your inquiry concerns whether the disks comprise the external surface area of the upper. The disks are attached to a textile strap that covers the fore-foot. The textile strap comprises the entire upper of the shoe. The textile strap varies in width from approximately 1-3/4 inches where attached to the sole on either side to approximately 1 inch atop the wearers foot. The decorative disks are attached to the textile strap upper by a single stitch each. The disks do not completely obscure the textile upper from view. The disks are accessories or reinforcements such as those mentioned in Note 4. (a), Chapter 64, Harmonized Tariff Schedule of the United States, (HTS). The applicable subheading for footwear style “Sensation-04” 6499, will be 6404.19.35, (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material, other, footwear with open toes or open heels, other. . The general rate of duty will be 37.5 percent ad valorem. The submitted sample is not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements 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, in such 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