The tariff classification of footwear from Brazil

NY L84468 May 11, 2005 CLA-2-64:RR:NC:SP:247 L84468 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Melissa Fox Barthco International, Inc. 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of footwear from Brazil Dear Ms. Fox: In your letter dated April 27, 2005, on behalf of Nine West, Inc., you requested a tariff classification ruling. The submitted half pair sample identified as style name “O-BANSIDE4” is a women’s slip-on high heel platform shoe with, as you state, a leather and pony hair upper and a rubber sole. The shoe’s upper has an open-toe and an open-heel and the upper consists of a 2-inch wide pony hair/fur material strap across the instep that is overlaid by a second leather material strap approximately 1 ½-inch wide. The leather surface area upper material strap with its adjustable metal buckle is lasted under the insole and provides shape, strength and structure to the upper. Based on visual estimates, we have determined that leather materials constitute the greatest external surface area of the upper of this shoe. The applicable subheading for the women’s shoe identified as style name “O-BANSIDE4” 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. 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