The tariff classification of footwear from China

NY K82816 February 6, 2004 CLA-2-64:RR:NC:247: K82816 CATEGORY: Classification TARIFF NO.: 6404.19.90 Ms. Ladonna D. Akins Phoenix International 4659 World Parkway Circle St. Louis, MO 63134-3115 RE: The tariff classification of footwear from China Dear Ms. Akins: In your letter dated January 16, 2004, you requested a tariff classification ruling on behalf of Footwear Unlimited, Inc. The sample style “Vera” is a woman’s fashion boot with an outer sole of rubber/plastics and an upper of textile material. The boot covers the ankle and is secured by a slide fastener on the inside of the shaft. You describe the material of the upper as “stretch suede PU.” You have provided a value of $13/pair for this style. The applicable subheading for the “Vera” will be 6404.19.90 Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material, other, other, valued over $12/pair. The general rate of duty will be 9 percent ad valorem. The submitted sample 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 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