The tariff classification of footwear from China

NY M81974 May 1, 2006 CLA-2-64:RR:NC:SP:247 M81974 CATEGORY: Classification TARIFF NO.: 6403.30.00 Ms. Jane A. Sheridan Brown Shoe Company, Inc. 8300 Maryland Ave. St. Louis, MO 63105-3693 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated April 4, 2006 you requested a tariff classification ruling. The submitted half pair sample, identified as Pattern #631100-1, is a women’s open-toe shoe with a leather upper attached onto a wood platform base midsole by metal studs. The shoe has a 4-inch high wood heel, a metal side buckle closure, and a rubber/plastic outer sole and heel lift. It also has a feature that you refer to as an “inner sock,” consisting of a thin piece of leather that lacks any form of padding and that covers only about ¾ of the exposed wood platform surface area underfoot. We do not consider this feature to be an inner sole. The applicable subheading for the shoe, identified as Pattern #631100-1, will be 6403.30.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with leather uppers and rubber or plastic outer soles, made on a base or platform of wood, not having an inner sole or a protective metal toe-cap. The rate of duty will be Free. 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/. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample shoe you have provided for this ruling request has not been properly marked with the actual country of origin that you stated in your letter will be China. Therefore, if imported as is, the shoes do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. We are returning the sample as you requested. 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