The tariff classification of footwear from China

NY K87136 June 28, 2004 CLA-2-64:RR:NC:247: K87136 CATEGORY: Classification TARIFF NO.: 6402.99.30 Mr. Steve Renfroe May Department Stores International, Inc. 615 Olive Street St. Louis, MO 63101 RE: The tariff classification of footwear from China Dear Mr. Renfroe: In your letter received on June, 21, 2004, you requested a tariff classification ruling for a shoe identified as “Belicia.” The sample submitted is an open-toe, open-heel women’s high-heeled fashion shoe. The outer sole and upper is of rubber or plastics material. The shoe features a large textile bow decoration atop the vamp. The textile bow is cemented, tied and minimally sewn to the upper. In addition, the upper features two large circular chrome-plated metal grommets through which the bow is tied. Both the metal grommets and the textile bow are accessories or reinforcements. The applicable subheading for the “Belicia” will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS) which provides for footwear with outer soles and uppers of rubber or plastics, other, other, footwear with open toes or open heels, other. The 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