The tariff classification of footwear

NY L86819 August 4, 2005 CLA-2-64:RR:NC:247: L86819 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Wynoka Harris Skechers Footwear 225 Manhattan Beach Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear Dear Ms. Harris: In your letter dated August 1, 2005 you requested a tariff classification ruling for a ladies shoe. You have provided a sample of style 33072. The shoe is an open toe, open heel slip-on with an outer sole and upper of rubber or plastics. The plastic vamp is decorated with straps of textile “webbing” having an external layer of rubber/plastics visible to the naked eye. The straps are secured above the vamp to a decorative metal ring. The applicable subheading for style 33072 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, other, having uppers of which over 90 percent of the external surface area is rubber or plastics, not having a foxing or foxing-like band, not protective, other. The rate of duty will be 6 percent 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