The tariff classification of footwear from China

NY L89788 February 7, 2006 CLA-2-64:RR:NC:247: L89788 CATEGORY: Classification TARIFF NO.: 6405.90.90 Ms. Melissa Fox Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of footwear from China Dear Ms. Fox: This letter replaces NY L88427 dated November 09, 2005 which contains a clerical error. In your letter dated October 20, 2005, you requested a tariff classification ruling for a Ladies shoe on behalf of Nine West, Inc. The sample, which you identify as style “Gara-1” is a ladies open toe high heel fashion shoe. You state that the shoe has an outer sole of “reconstituted leather.” The upper is composed of plastics material with a decorative lace overlay of man-made textile material. The decorative lace overlay is accessories or reinforcements as that term is defined in Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS) Note 4(a). The applicable subheading for style “Gara-1” will be 6405.90.90, HTSUS, which provides for other footwear, other. The general rate of duty will be 12.5 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