The tariff classification of footwear from China

N004450 December 22, 2006 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Irina Parker Avon Products, Inc. 1251 Avenue Of the Americas New York, NY 10020-1196 RE: The tariff classification of footwear from China Dear Ms. Parker: In your letter dated December 8, 2006 you requested a tariff classification ruling. The submitted sample, identified as the “Turquoise Cushion Walk Mule”-PP# 358442, is a women’s closed toe, open heel, slip-on shoe that has a leather upper with a decorative leather strap crossing at the instep. The shoe does not cover the ankle and it has a cemented-on rubber/plastic sole. You state in your letter that the shoe will be valued at over $4.00 per pair. The applicable subheading for the women’s shoe, identified as the “Turquoise Cushion Walk Mule”-PP# 358442, 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/. 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 shoe that you have provided has not been marked with the country of origin. Therefore, if imported as is, the footwear does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. We are returning the sample 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