The tariff classification of footwear from China

N002978 November 16, 2006 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.20.00 Mr. Len Gevertzman Vida Shoes International, Inc. 29 West 56th Street New York, NY 10019 RE: The tariff classification of footwear from China Dear Mr. Gevertzman: In your letter dated November 2, 2006 you requested a tariff classification ruling. The submitted sample identified as Style # BPD 60807 “Stone Cat” is a women’s slip-on sandal with a leather upper consisting of a wide leather strap across the instep and a small leather strap around the big toe. The leather strap across the instep features a sewn-on accessory or reinforcement in the shape of a large jewel-like metal ornament with a pink plastic central stone surrounded by smaller cut glass stones. The sandal also has a leather outsole and a rubber/plastic heel. The applicable subheading for the women’s sandal, identified as Style # BPD 60807 “Stone Cat,” will be 6403.20.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of leather and uppers of leather, and uppers which consists of leather straps across the instep and around the big toe. The general 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 sandal you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the sandals do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. 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