The tariff classification of footwear from China.

NY M83210 June 2, 2006 CLA-2-64:RR:NC:247:M83210 CATEGORY: Classification TARIFF NO.: 6403. 99.90 Ms. Jane A. Sheridan Brown Shoe Company, Inc. 8300 Maryland Avenue St. Louis, MO 63105-3963 RE: The tariff classification of footwear from China. Dear Ms. Sheridan: In your letter dated May 10, 2006, you requested a tariff classification ruling for a women’s casual slip-on shoe, pattern #63669-3. The outer sole is rubber/plastics and the upper is textile and leather with leather comprising 58% of the external surface area. The shoe has a removable padded footbed and features decorative textile elastic straps along the sides and top of the upper. The decorative elastic straps are, as you suggest, accessories or reinforcements as that term is defined in Note 4(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for pattern #63669-3 will be 6403.99.90, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of leather: other; not covering the ankle, other, for other persons, valued over $2.50/pair. The rate of duty will be 10% 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/. 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