The tariff classification of footwear

NY L89256 December 19, 2005 CLA-2-64:RR:NC:247: L83256 CATEGORY: Classification TARIFF NO.: 6402.99.18, 6404.19.35, 6405.90.90 Mr. Andrew Lockhart Le Chateau Inc. 5695 Ferrier Montreal, Quebec H4P 1N1 RE: The tariff classification of footwear Dear Mr. Lockhart: In your letter received on December 8, 2005 you requested a tariff classification ruling for four footwear styles. You have not identified the country of origin for the footwear. This ruling is being issued based upon the assumption that the country of origin is a most favored nation entitled to general rates of duty. The sample marked 62268-C is a women’s thong sandal with an outer sole of rubber or plastics and an upper of textile material that is completely obscured by plastic beads. The applicable subheading for this style 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, not covering the ankle; having uppers of which 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 sample marked 428 is a women’s thong sandal with an outer sole of rubber or plastics and an upper of textile material. There is extensive ornamentation applied to the upper. You refer to this ornamentation as metallic beads. The ornamentation does not completely obscure the textile upper. The applicable subheading for this style will be 6404.19.35, HTS, which provides for footwear with outer soles of rubber or plastics and uppers of textile materials, other, footwear with open toes or open heels, other. The rate of duty will be 37.5 percent ad valorem. The sample marked 425 is a women’s thong sandal with an outer sole of rubber or plastics and an upper of textile material that is completely obscured by metallic beads. The applicable subheading for this style will be 6405.90.90, HTS, which provides for other footwear, other. The rate of duty will be 12.5 percent ad valorem. The sample marked 610 Sara is a cork platform sandal with an outer sole of rubber or plastics and an upper of textile material. There is extensive ornamentation applied to the upper. You refer to this ornamentation as metallic beads. The ornamentation does not completely obscure the textile upper. The applicable subheading for this style will be 6404.19.35, HTS, which provides for footwear with outer soles of rubber or plastics and uppers of textile materials, other, footwear with open toes or open heels, other. The rate of duty will be 37.5 percent ad valorem. The submitted samples are not marked with the country of origin. Therefore, if imported as is, 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