The tariff classification of footwear from China

N021195 January 16, 2008 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Ms. Rebecca Truitt Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of footwear from China Dear Ms. Truitt In your letter dated December 18, 2007, you requested a tariff classification ruling for a ladies shoe identified as “EXCITING.” The submitted sample is a women’s open toe/heel, slip-on, high heel, thong shoe with an outer sole of rubber/plastics and an upper composed of leather straps overlaid with decorative leather strips, plastic and glass beads and decorative metal chain. You have provided an independent laboratory analysis indicating that the metal chain is the constituent material of the upper accounting for the greatest external surface area. The applicable subheading for “EXCITING” will be 6405.90.9000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear: other: other. The general rate of duty will be 12.5 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