The tariff classification of footwear from China

N010346 May 9, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.5060 Ms. Sung Cho Gloria S. Oh CHB, Inc. 179-30 149t Ave. Suite 103 Jamaica, NY 11434 RE: The tariff classification of footwear from China Dear Ms Cho: In your letter dated April 25, 2007, on behalf of Olivia Miller, Inc., you requested a tariff classification ruling. The submitted sample, identified as Style# LOM310, is a women’s casual shoe of the slip-on type with a closed toe and a closed heel upper that does not cover the ankle and that you state is made of a 100% cotton fabric material. The shoe has a rubber/plastic outer sole, a rubber/plastic toe bumper and a ¾-inch high, fully encircling rubber/plastic foxing band that is applied at the sole and overlaps the upper. You state in your letter that this shoe will be valued at $3.00 per pair. The applicable subheading for the women’s shoe, Style# LOM310, will be 6404.19.5060, 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 and reinforcements); in which the outer sole’s external surface is predominately rubber or plastics; which is not “athletic footwear”; which does not have an open-toe or open-heel; which is a slip-on that has a rubber/plastic foxing or foxing-like band; and which is valued not over $3.00 per pair. The rate of duty will be 48% 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 that you have provided has 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. 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