The tariff classification of footwear from China

N016710 September 25, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Mr. Fernando Ramos Avon Products Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of footwear from China Dear Mr. Ramos: In your letter dated August 31, 2007 you requested a tariff classification ruling. The submitted sample, identified as style PP 1055599 “Women’s Wood Bead H Band High Heel Sandal,” is a slip-on, open-toe, open-heel fashion shoe with a predominately textile material “H” strap configured upper that also features a decorative metal chain-like accessory or reinforcement complete with dangling wooden beads. The shoe has a rubber/plastic outer sole with a 3-inch high spike heel. The applicable subheading for the style PP 1055599 “Women’s Wood Bead H Band High Heel Sandal,” 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 has open-toes or open-heels; and which is over 10% by weight of rubber and/or plastics…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 sample is not marked with the country of origin. Therefore, if imported as is, the footwear 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