The tariff classification of footwear from China

NY M82442 May 5, 2006 CLA-2-64:RR:NC:SP:247 M82442 CATEGORY: Classification TARIFF NO.: 6403.30.00 Ms. Susan Park Qiucksilver Americas, Inc. 15202 Graham Street Huntington Beach, CA 92649 RE: The tariff classification of footwear from China Dear Ms. Park: In your letter dated April 14, 2006 you requested a tariff classification ruling for two styles of women’s “Roxy” brand shoes. The two submitted half pair samples are both women’s shoes with leather uppers that are attached onto a wood platform base by a number of metal studs. Style #E457980PK “Heidi” is an open-toe, open-heel shoe that features a leather wrap-around ankle strap with a metal side buckle closure, a leather strap-like vamp portion , a 2 ½-inch high wood heel and a rubber/plastic outer sole and heel lift. Style #E457981 “Yodel” is a closed-toe, slip-on clog-type shoe with an all leather upper, a 2 ½-inch high wood heel and a rubber/plastic outer sole and heel lift. Both shoes have a thin leather heel pad on which the Roxy brand name is displayed, but neither shoe has an inner sole. The applicable subheading for the two shoes, identified as Style #E457980PK “Heidi” and Style #E457981PK “Yodel,” 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 shoes you have provided for this ruling request have not been marked with the country of origin. 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 samples 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