The tariff classification of footwear from China

NY M85873 September 8, 2006 CLA-2-64:RR:NC:247: M85873 CATEGORY: Classification TARIFF NO.: 6404.19.35, 6404.19.70 Ms. Debbie Bell Bealls Department Stores, Inc. P.O. Box 25207 Bradenton, FL 34206-5207 RE: The tariff classification of footwear from China Dear Ms. Bell: In your letter dated August 17, 2006, you requested a tariff classification ruling for two footwear styles.       Style CL8641 is a ladies casual open-heel shoe with a textile upper and rubber/plastics outer sole. The shoe has, as you state, a stretchy bungee material lace that tightens by means of an adjustable plastic stopper. In this regard the shoe is not a slip-on as you suggest. Although the shoe has the look of athletic footwear, it does not have a flexible sole necessary for athletic activities requiring fast footwork or extensive running. This fact and the open-heel aspect preclude classification as athletic footwear. The applicable subheading for style CL8641 will be 6404.19.35, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear, with outer soles of rubber/plastics and uppers of textile materials, other, footwear with open toes or open heels, other. The rate of duty will be 37.5 percent ad valorem. Style CL8639 appears to be identical to style CL8641 in construction except that style CL8639 has a closed heel. You have provided a value of over $3 but not over $6.50/pair. The applicable subheading for style CL8639 will be 6404.19.70, HTSUS, which provides for footwear, with outer soles of rubber/plastics and uppers of textile materials, other, other, valued over $3 but not over $6.50/pair. The rate of duty will be 90 cents/pair plus 37.5 percent 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 samples are not marked with the country of origin. Therefore, if imported as is, they 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