The tariff classification of footwear from China

NY L88290 October 28, 2005 CLA-2-64:RR:NC:SP:247 L88290 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Stacey Nesseth Red Wing Shoe Company, Inc. 314 Main Street Red Wing , MN 55066-2337 RE: The tariff classification of footwear from China Dear Ms. Nesseth: In your letter dated October 17, 2005 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #4570, is a women’s open-back, slip-on casual shoe that does not cover the ankle. The shoe has an upper constructed of both leather and textile material parts assembled by stitching. You state that the external surface area of the upper (ESAU) is predominately leather and consists of 55% leather material. Based on visual estimates, we will presume that your stated measurement is correct and that, for footwear classification purposes, this shoe has a leather upper. The shoe also has a cemented-on, molded rubber/plastic sole and heel, and as you state, it will be valued over $12 per pair. The applicable subheading for the shoe, identified as Style #4570, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem. We note that the submitted shoe is not marked with the country of origin. Therefore, if imported as is, the shoes will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes 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