The tariff classification of footwear from China

N009571 April 25, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Mr. Joe Jasinski Northern Reflections Ltd. Service Centre, P.O. Box 220 505 Industrial Drive Milton, Ontario. L9T 4N9 RE: The tariff classification of footwear from China Dear Mr. Jasinski: In your letter dated April 9, 2007 you requested a tariff classification ruling. The submitted sample, which you refer to as a “ballet slipper” and that you identify only by the style designation “purple stripe,” is a women’s casual style shoe of the slip-on type with a textile material upper that does not cover the ankle. The shoe has a cemented-on rubber/plastic outer sole that does not overlap the upper and a separately applied rubber/plastic heel. The applicable subheading for the women’s shoe, identified only as style “purple stripe,” will be 6404.19.3560, 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 does not have open-toes or open-heels; 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 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