The tariff classification of footwear from China

NY K86216 May 26, 2004 CLA-2-64:RR:NC:247: K86216 CATEGORY: Classification TARIFF NO.: 6405.90.90 Ms. Meg Oddy ULU 208 Flynn Avenue, Studio 3F Burlington, VT 05401 RE: The tariff classification of footwear from China Dear Ms. Oddy: In your letter dated May 14, 2004, you requested a tariff classification ruling for a shoe identified as “Ulu Salo Cow.” You describe the upper of the shoe as “hair on leather (calf skin).” The shoe is a slip-on woman’s shoe with an outer sole of rubber or plastics. The shoe does not cover the ankle and features an upper of “hair-on” leather and textile material. The applicable subheading for the “Ulu Salo Cow” will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS) which provides for other footwear, other, other. The rate of duty will be 12.5 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