The tariff classification of footwear from China

NY L89887 January 23, 2006 CLA-2-64:RR:NC:SP:247 L89887 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Mark A. McLean D. Meyers & Sons, Inc. 4311 Erdman Avenue Baltimore, MD 21213 RE: The tariff classification of footwear from China Dear Mr. McLean: In your letter dated January 13, 2006 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #HK003f06, is a women’s closed-toe, closed-heel, slip-on shoe with a predominately textile material external surface area upper that is decorated with some plastic sequins and beads, and also features some colorful embroidery stitching in the front by the toes. The shoe has a plastic material lining, a plastic insole and an outer sole consisting of both rubber and plastic materials. The applicable subheading for this shoe, identified as Style #HK003f06, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTSUS), 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 is of the slip-on type; which does not have a foxing or a foxing-like band; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. We note that the submitted sample shoe is not marked with the country of origin. Therefore, if imported as is, the shoe 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