The tariff classification of footwear from China

NY L86146 August 3, 2005 CLA-2-64:RR:NC:SP:247 L86146 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Ladonna D. Akins Phoenix International Freight Services, Ltd. 4659 World Parkway Circle St. Louis, MO 63134-3115 RE: The tariff classification of footwear from China Dear Ms. Akins: In your letter dated July 13, 2005, on behalf of Footwear Unlimited Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as Style #BT-S0670006-15, Shade, is a women’s open-toe, open-heel, slip-on shoe with an upper consisting of a vamp of four straps that you have identified by an attached “specification sheet” as predominately (65%) of a woven “pp raffia” material with “satin” textile material edges. We note that the shoe’s upper consists mostly of imitation raffia (straw) made of flat strips of plastic that are woven and twisted together. A cursory examination of the shoe indicates that the individual synthetic straw strips, which are folded repeatedly along their lengths and crimped, have apparent widths that appear to be less than 5 millimeters. Section XI of the Harmonized Tariff Schedule of the United States (HTS), Note 1. (g), provides in part for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 millimeters to be considered a man-made fiber. Since the individual plastic strips comprising most the upper of this shoe are under 5 millimeters in width, this shoe has a textile upper for tariff purposes. The applicable subheading for the women’s shoe, identified as Style #BT-S0670006-15, Shade, 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. We note that the submitted shoe is not marked with the country of origin. Therefore, if imported as is, the shoes will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes will be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “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 container) will permit.” 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