The tariff classification of footwear from India

NY L82116 January 25, 2005 CLA-2-64:RR:NC:SP:247 L82116 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Joanne Balice CBI Distributing Corp. Claire’s Accessories 2400 W. Central Road Hoffman Estates, IL 60195-1930 RE: The tariff classification of footwear from India Dear Ms. Balice: In your letter received January 18, 2005 you requested a tariff classification ruling. The submitted half pair sample identified as style CM/L-750 is a women’s closed-toe, open-heel slip-on shoe. The shoe has a textile material upper decorated with glass beads and plastic sequins, and a flat leather outer sole with a leather heel. You have provided component material weight breakdown percentage measurements, stating that this shoe by weight is 5% rubber, 40% fabric (textile materials), 25% paperboard, 25% leather and 5% glass beads and sequins. Based on your submitted weight breakdown, this shoe is presumed to be not over 50% by weight of textiles plus rubber and plastics materials. The shoe, you state, will be valued over $2.50 per pair. The applicable subheading for this women’s shoe identified as style CM/L-750, will be 6404.20.40, 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 leather or composition leather; in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastics materials; and which is valued over $2.50 per pair. The rate of duty will be 10% 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