The tariff classification of footwear from Brazil

N062517 June 5, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Mr. Peter Salvato Import Commodity Group LTD 131 East Merrick Road Valley Stream, NY 11580 RE: The tariff classification of footwear from Brazil Dear Mr. Salvato: In your letter dated May 26, 2009 you requested a tariff classification ruling on behalf of Tory Burch LLC. You have submitted a sample of a ladies size 7, slip-on fashion boot identified as GIGI. The boot covers the ankle but not the knee. The outer sole is rubber/plastics and the upper is textile material. The boot does not have a foxing or foxing-like band and is not designed to be worn as a protection against water, oil, grease or chemicals or cold or inclement weather. The applicable subheading for the boot identified as GIGI 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: other: footwear of the slip-on type: other: 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/. 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