The tariff classification of footwear from China

NY L81760 January 6, 2005 CLA-2-64:RR:NC:SP:247 L81760 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Joanne Balice CBI Distributing Corp. Claire’s Accessories 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of footwear from China Dear Ms. Balice: In your letter dated December 22, 2004 you requested a tariff classification ruling. The submitted half pair sample identified as Style #67124 is a women’s closed toe, open-heel slip-on shoe. The shoe has a mostly man-made textile mesh fabric upper external surface area that is decorated with plastic and/or glass beads and gemstones plus sewn-on plastic sequins and a thin plastic edging trim. It also has a plastic insole and a rubber/plastic outer sole. The applicable subheading for the shoe identified as Style #67124 will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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