The tariff classification of footwear from China

NY L82806 March 17, 2005 CLA-2-64:RR:NC:SP:247 L82806 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. W. J. Gonzalez Trans Union Customs Service, Inc. 11941 S. Prairie Avenue Hawthorne, CA 90250 RE: The tariff classification of footwear from China Dear Mr. Gonzalez: In your letter dated February 24, 2005, on behalf of B&B Footwear, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified by a tag on the sole as Style# BC 3040, is a women’s open-toe, open-heel, slip-on shoe. The shoe has a leather upper comprised of a leather toe strap and a single 2 ½-inch wide leather instep vamp (not straps) portion featuring leather wrapped edging and five leather wrapped pinwheel-like ornamental holes. The shoe also has a 4-inch high spike heel and a rubber/plastic outer sole. The applicable subheading for the women’s shoe, identified as Style# BC 3040, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued, we presume, over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem. If the same leather upper women’s shoe described above had a leather outer sole instead of a rubber/plastic one, then the applicable subheading would be 6403.59.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of leather; which does not cover the ankle; for other persons. 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 shoe you have provided 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 it will be considered not legally marked. We are returning the sample as you requested 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