The tariff classification of footwear with from China.

N040961 October 17, 2008 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Ms. Dalyn Lombardi Tommy Hilfiger U.S.A., Inc. 200 Liberty Way Cranbury, NJ 08512 RE: The tariff classification of footwear with from China. Dear Ms. Lombardi: In your letter dated October 6, 2008, you requested a tariff classification ruling for two styles of women’s footwear identified as “Carmela” Style TW30924 and “Durby” Style W8BS01084. “Carmela” Style TW30924 is a thong style, open toe/heel sandal with an outer sole and upper of textile material. In late 2003, Customs and Border Protection (CBP) advised the footwear importing community of our intent to reconsider certain published rulings concerning textile-soled footwear, and to initiate a notice and comment procedure pursuant to 19 U.S.C.1625(c), proposing to revoke or modify one or more rulings. Upon further consideration, CBP has decided to seek the views of the World Customs Organization’s Harmonized System Committee before initiating the above-referenced notice and comment procedure. The Committee was asked to examine certain sample footwear, to consider whether the textile material applied to rubber/plastic constitutes the constituent material of the outer sole, and to decide its classification. Although previous published rulings on footwear with textile soles (an “other” material) remain in effect, CBP does not intend, at this time, to issue prospective rulings on textile-soled footwear for outdoor use, and will also refrain from issuing rulings on footwear with outer soles of “other” materials of similar durability. Once the Harmonized System Committee has expressed its views and the notice and comment procedure has been completed, you may, if you wish, resubmit your request for a prospective ruling. “Durby” Style W8BS01084 is a platform wedge, open toe/heel sandal with an outer sole of rubber/plastics and an upper of textile material and patent leather with the textile material comprising the greatest external surface area. The applicable subheading for “Durby” Style W8BS01084 will be 6404.19.3560, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile materials: footwear of the slip-on type, not having a foxing or foxing-like band and not protective: other: for women. 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/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). The submitted samples are not marked with the country of origin. Therefore, if imported as is, they 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." 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