The tariff classification of footwear from China

N004761 January 16, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Nicholas D’Andrea Delmar International Inc. 147-55 175th Street Jamaica, NY 11434 RE: The tariff classification of footwear from China Dear Mr. D’Andrea: In your letter dated December 19, 2006, on behalf of Robert Wayne Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as Style # N90-1 “Dragon”, is a men’s closed-toe, closed-heel slip-on casual shoe with a predominately textile material upper that does not cover the ankle and with a rubber/plastic sole. The shoe does not have a foxing or foxing-like band and your letter states that it will be valued at $9.50 per pair. The applicable subheading for this shoe, identified Style # N90-1 “Dragon”, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is of the slip-on type and does not have a foxing or a foxing-like band; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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 footwear sample that you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the shoe 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