The tariff classification of footwear from Germany

NY L87564 September 28, 2005 CLA-2-64:RR:NC:SP:247 L87564 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Henry Yeh Kuehne & Nagel, Inc. 5353 West Imperial Hwy., Suite 1000 Los Angeles, CA 90045 RE: The tariff classification of footwear from Germany Dear Mr. Yeh: In your letter dated September 8, 2005, on behalf of Wortmann Kg Internationale Schuhproduktionen, you requested a tariff classification ruling. The submitted half pair sample, identified as Article #5264, is a women’s open-toe, open-heel slip-on sandal. The sandal has an upper consisting of a 3/8-inch wide leather toe-loop portion with sewn-on ornamental plastic buttons and an approximately 2-inch wide vamp strap instep portion that has a woven textile material external surface area and a leather lining. The predominately textile material external surface area of the upper (ESAU) of this vamp strap sandal has numerous, securely sewn-on glass and stone beads, plastic buttons and plastic sequins, which are decorative accessories or reinforcements that mostly cover but do not completely obscure the underlying textile fabric material of the upper. The sandal also has a leather insole and a cemented-on, molded rubber/plastic wedge-type outsole. The applicable subheading for this sandal, identified as Article #5264, 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 sandal is not marked with the country of origin. Therefore, if imported as is, the sandals will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the sandals 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