The tariff classification of footwear from Argentina

N005177 January 22, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Ms. Tamara T. Carra The Terrace 2306 Laurel, Apt 8E San Juan, PR 00913 RE: The tariff classification of footwear from Argentina Dear Ms. Carra: In your letter received January 9, 2007 you requested a tariff classification ruling for five half pair samples of women’s shoes, identified only as Article #’s 1702, 1801, 103, 1101 and 701. The five samples submitted are different styles of women’s fashion shoes which all have leather uppers that do not cover the ankle and which, as you state, also all have “reconstructive leather” soles. The two shoes identified as Article #’s 1801 and #103 are said to have uppers of goatskin leather, while the three shoes identified as Article #’s 1702, 1101 and 701 are said to have cow skin leather uppers. The applicable subheading for all five of these women’s fashion shoes, identified as Article #’s 1702, 1801, 103, 1101 and 701, will be 6403.99.9065, 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; for other persons; valued over $2.50 per pair; for women. The general 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 shoes that you have provided have 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. 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