The tariff classification of footwear from Brazil

N202019 February 21, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Ms. Lisa Castillo Santiago Albatrans Inc. 149-10 183rd Street Jamaica, NY 11413 RE: The tariff classification of footwear from Brazil Dear Ms. Castillo Santiago: In your letter dated December 9, 2011 you requested a tariff classification ruling on behalf of your client, Jack Rogers, LLC. The submitted half-pair sample identified as style name “Claudette,” is a women’s open toe/heel sling back wedge sandal with a rubber or plastics outer sole and a predominately “natural cork” upper. The sandal features a decorative “medallion” of the same cork material glued to the vamp and a conventional buckle closure on the lateral side which helps secure the sandal to the wearer’s foot. You provided an F.O.B. value over $12.00/pair. The applicable subheading for the women’s sandal, style name “Claudette” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: in which the upper is neither leather nor textile; other. The rate of duty will be 12.5% 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, Thomas J. Russo Director National Commodity Specialist Division