The tariff classification of footwear from China

N019308 November 16, 2007 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Ms. Susanne Shanteau Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of footwear from China Dear Ms. Shanteau: In your letter dated October 30, 2007, you requested a tariff classification ruling for a women’s open toe shoe identified as Style # 309038.       The submitted sample is a women’s open toe, closed heel, slip-on, flat soled shoe with an outer sole of rubber/plastics and an upper of textile material. The applicable subheading for the Style # 309038 will be 6404.19.3560, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material: other: footwear with open toes or open heels: other. The rate of duty will be 37.5 percent 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