The tariff classification of footwear from China

N009392 April 18, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.20.3060 Ms. Maria E. Julia Newport News Holdings Corporation 711 Third Avenue, 4th Floor New York, NY 10017 RE: The tariff classification of footwear from China Dear Ms. Julia: In your letter dated April 4, 2007 you requested a tariff classification ruling. The submitted half pair sample, identified as Style # S07-09-202, is a women’s closed-toe, open-heel slip-on “espadrille” sandal with a cotton canvas textile material upper and a predominately rubber/plastic sole. The sandal’s outer sole is comprised of two large woven jute fiber rope material panels framed within and surrounded by rubber/plastic material borders. The sandal also has a large, separately defined and raised rubber/plastic heel, which will not be included as part of the sole. Based on visual estimates, we have determined that the woven jute fiber rope material is the constituent material of the outer sole with the greatest surface area in contact with the ground. The applicable subheading for the “espadrille” sandal, identified as Style # S07-09-202, will be 6405.20.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, with uppers of textile materials and outer sole’s of other than rubber, plastics, leather or composition leather; in which the upper by weight, predominately consists of vegetable fibers such as cotton or flax (linings, accessories or reinforcements not included); for women. The rate of duty will be 7.5% 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 submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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