The tariff classification of footwear from China

NY L89956 February 8, 2006 CLA-2-64:RR:NC:SP:247 L89956 CATEGORY: Classification TARIFF NO.: 6404.19.70 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of footwear from China Dear Ms. Balice: In your letter dated January 18, 2006 you requested a tariff classification ruling. The submitted sample, identified as Style #58675, is a women’s closed-toe, closed-heel slip-on shoe, with a cotton textile fabric upper that does not cover the ankle and a rubber/plastic outer sole. The shoe also has a rubber/plastic foxing tape that is applied at the sole and overlaps the upper. You have informed this office by telephone, that this shoe will be valued at $4.00 per pair. The applicable subheading for the shoe, identified as Style #58675, will be 6404.19.70, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which does not have an open-toe or open-heel; which is a slip-on that has a rubber/plastic foxing or foxing-like band; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 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 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