The tariff classification of footwear

N014015 July 30, 2007 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Ms. Julia Ertler D.M.G. Logistics, Inc. 207 Meadow Road Edison, NJ 08817 RE: The tariff classification of footwear Dear Ms. Ertler: In your letter dated July 5, 2007, you requested a tariff classification ruling on behalf of Marc Fisher Footwear for a women’s fashion shoe identified as Style MFYEIRA.       The submitted sample is a women’s open toe, open heel thong sandal with a fashion heel and an outer sole of rubber or plastics. The upper consists of a leather in-step strap partially covered by metal ornamentation. You ask if the metal changes the upper from leather to metal for tariff classification purposes? You also ask if the upper was made of textile material, would the metal ornamentation change the upper from textile to metal? In order for the metal ornamentation to be considered external surface area, it would have to completely obscure the underlying material. The metal ornamentation is “accessories or reinforcements” as defined Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS), Note 4(a). In both cases, the external surface area of the upper is imparted by the underlying, visible strap component material. The applicable subheading for Style MFYEIRA will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather: other: other: for other persons: valued over $2.50/pair. The 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 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." 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