The tariff classification of footwear from Spain

N010124 May 8, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Mr. Nicholas D’Andrea Delmar International NY Inc. 147-55 175th Street Jamaica, NY 11434 RE: The tariff classification of footwear from Spain Dear Mr. D’Andrea: In your letter dated April 20, 2007, on behalf of Mia Y Pedro Garcia S.L., you requested a tariff classification ruling for two women’s shoes of the slip-on type with predominately textile material uppers and rubber/plastic soles. Style name “Albany” has a closed-toe and a closed-heel, while style name “Shira” is a slip-on sandal with open-toes and open-heels. Both shoes also have cemented-on rubber/plastic outer soles that do not overlap their uppers. The applicable subheading for both these shoes, identified as style “Albany” and style “Shira,” will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials…with outer soles of rubber or plastics…other…with open-toes or open-heels, or of the slip-on type without a foxing or foxing-like band…other… for women. 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 samples are not marked with the country of origin. Therefore, if imported as is, the shoes 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 samples 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