The tariff classification of footwear from China.

NY L86765 August 3, 2005 CLA-2-64:RR:NC:247: L86765 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Tim O’Conner Sofft Shoe Company Inc. 8 Hampshire Drive Hudson, NH 03051 RE: The tariff classification of footwear from China. Dear Mr. O’Conner: In your letter dated August 1, 2005, you requested a tariff classification ruling on behalf of H.H. Brown Shoe Co., Inc., for a plastic shoe. You have submitted a sample identified as the “Liberty” stock #QK 318-01. The sample is a low-cut molded plastic shoe with a heel strap. You state that the entire shoe is made of “blown EVA.” There are ventilation openings along the foot bed. The applicable subheading for the “Liberty” stock #QK 318-01 will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics; not "sports footwear"; not covering the ankle; having uppers over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing or a foxing-like band; and is not designed to be a protection against water, oil or cold or inclement weather. The rate of duty will be 6% ad valorem. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it 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