The tariff classification of footwear from China

NY M86902 October 17, 2006 CLA-2-64:RR:NC:SP:247 M86902 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of footwear from China Dear Mr. Sano: In your letter dated September 25, 2006, on behalf of Kenneth Cole Productions L.P., you requested a tariff classification ruling. The submitted half pair sample, identified as “Tribeca style T60174,” is a women’s open-toe, open-heel slip-on shoe with a leather upper consisting of three leather straps in a “T” configuration, with the center strap ending as a toe-thong that is secured into a plastic footbed midsole. The leather upper straps also feature a securely sewn-on accessory or reinforcement in the form of a decorative metal chain mounted with numerous oblong blue stones and smaller jewel-like clear glass ones. The shoe has a cemented-on rubber/plastic outer sole and a 2½-inch high spike heel. You state in your letter that the shoe will be valued at approximately $8.00 per pair. The applicable subheading for the shoe, identified as “Tribeca style T60174,” will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. 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/. We note that the submitted sample shoe is not marked with the country of origin. Therefore, if imported as is, the shoe 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