The tariff classification of footwear from Poland

NY K87048 June 25, 2004 CLA-2-64:RR:NC:247: K87048 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Katherine Medlewska PK Associates, LLC 26444 Bonnie Ave. Warren, MI 48089 RE: The tariff classification of footwear from Poland Dear Ms. Medlewska: In your letter dated June 12, 2004 you requested a tariff classification ruling for five footwear samples. You have not supplied style names, component materials identification nor values for the submitted samples. A visual examination of the submitted items indicates that they are women’s shoes with outer soles of rubber or plastics materials and uppers of leather. The applicable subheading for the submitted samples will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS),.which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, not covering the ankle, other, for other persons, valued over $2.50/pair. The general 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