The tariff classification of footwear from China

NY L81692 January 13, 2005 CLA-2-64:RR:NC:SP:247 L81692 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Melissa Fox Barthco International, Inc. 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of footwear from China Dear Ms. Fox: In your letter dated January 4, 2005, on behalf of Nine West, Inc., you requested a tariff classification ruling. The submitted half pair sample identified as style name “La Spangle” is a girl’s open-toe, open-heel sandal-like shoe that has a plastic material upper external surface area, a rubber/plastic outer sole and a rubber/plastic 2-inch high heel. The shoe’s upper consists of functionally stitched plastic material straps around the ankle and heel that are fastened by a side buckle closure, and a single plastic vamp strap across the toes with a decorative butterfly ornament that is attached to the upper by two, centrally positioned metal prongs. The butterfly ornament, which is made of numerous tiny glass jewels imbedded in a yellow metal casing, is considered a “loosely attached appurtenance” for footwear classification purpose and as such is excluded from any external surface area upper (ESAU) material measurements. The applicable subheading for the shoe identified as style name “La Spangle” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample shoe you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. 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