The tariff classification of footwear from Brazil or China

NY K85807 May 26, 2004 CLA-2-64:RR:NC:247: K85807 CATEGORY: Classification TARIFF NO.: 6402.99.80, 6403.99.90 Mr. Charles G. Hartill Charles G. Hartill LCHB 147-217 175th Street Jamaica, NY 11434 RE: The tariff classification of footwear from Brazil or China Dear Mr. Hartill: In your letter dated April 30, 2004, you requested a tariff classification ruling on behalf of Ballet Makers, Inc. for two dance shoes identified as style PP01 and TS1. Style PP01 is a lace-up dance shoe, not covering the ankle from Brazil. You have supplied an independent lab report indicating that the external surface area of the upper is approximately 75 percent rubber/plastics and 25 percent textile material. The outer sole is rubber/plastics. You state the value as $11.25/pair. The applicable subheading for style PP01 will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS) which provides for footwear with outer soles and uppers of rubber/plastics, other, other, valued over $6.50 but not over $12/pair. The rate of duty will be 90 cents/pair plus 20 percent ad valorem. Style TS1 is a slip-on dance shoe, not covering the ankle from China. You have supplied an independent lab report indicating that the external surface area of the upper is approximately 75 percent leather. The report also indicates that the outer sole is entirely rubber/plastics. You state that the value is $15.60/pair. The applicable subheading for style TS1 will be 6403.99.90 HTS which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, for other persons, valued over $2.50/pair. The rate of duty will be 10 percent ad valorem. The submitted samples are 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