The tariff classification of footwear from China

NY L86216 July 18, 2005 CLA-2-64:RR:NC:247: L86216 CATEGORY: Classification TARIFF NO.: 6405.90.90 Mr. Peter Jay Baskin Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of footwear from China Dear Mr. Baskin: In your letter dated July 6, 2005 you requested a tariff classification ruling on behalf of Mark Tucker, Inc. You have submitted samples of two styles of footwear that you identify as MT-4010 and MT-4019. Both styles are women’s plastic sandals with extensive patterns of wooden beadwork attached to the uppers. The wooden beads completely obscure the underlying plastic upper sections to which they are attached. In this regard, the sandals have uppers of wood. The applicable subheading for MT-4010 and MT-4019 will be 6405.90.90, HTS, which provides for other footwear, other. The rate of duty will be 12.5 percent ad valorem. The submitted samples are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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