The tariff classification of footwear from China

N121127 September 16, 2010 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Ms. Jeannine Greener Eddie Bauer LLC 10401 NE 8th Street, Ste 500 Bellevue, WA 98004 RE: The tariff classification of footwear from China Dear Ms. Greener: In your letter dated August 26, 2010, you requested a tariff classification ruling. The submitted sample, identified as item #020-4190, is a woman’s closed-toe, closed-heel, slip-on, flat shoe. The upper is metallic-colored leather with evenly spaced diamond-shaped perforations. The constituent material of the outer sole is rubber or plastics. The applicable subheading for the 6403.99.9065 Harmonized Tariff Schedule of the United States (HTSUS), which provides for will be footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other: other: valued over $2.50 a pair: other. The rate of duty will be 10 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division