The tariff classification of footwear from China

NY L87675 September 29, 2005 CLA-2-64:RR:NC:SP:247 L87675 CATEGORY: Classification TARIFF NO.: 6402.99.30 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of footwear from China Dear Mr. Spano: In your letter dated September 14, 2005, on behalf of Kenneth Cole Production L.P., you requested a tariff classification ruling. The submitted half pair sample, identified as Style #51915, is a girl’s open-toe, open-heel shoe that has a predominately rubber/plastic material upper consisting of an approximately ½-inch wide ankle strap with a small metal side buckle closure and a single, one inch wide, crochet patterned plastic external surface material strap over the toes. The mostly rubber/plastic external surface area material upper also feature three decorative round jewel-like brown glass accessories with metal edges, which are firmly attached into the crocheted-look vamp strap. Based on visual estimates, we have determined that glass and metal materials account for at least 10 percent of the external surface area of the upper, with all accessories and reinforcements included. The shoe also has a textile faced insole and a wedge-type platform, rubber/plastics material outsole. The applicable subheading for the shoe, identified as Style #51915, will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which has open toes or open heels. The rate of duty will be 37.5% ad valorem. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample shoe you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. 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