The tariff classification of footwear from Spain

N236838 January 25, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960, 6404.19.9060 Ms. Theresa Marino Euro Cargo Express 154-09 146th Avenue New York, NY 11434 RE: The tariff classification of footwear from Spain Dear Ms. Marino: In your letter dated December 17, 2012 you requested a tariff classification ruling for two styles of “slipper” footwear. The submitted half pair sample identified as style “ECO 6,” is a women’s closed toe/closed heel slip-on shoe with a rubber or plastics outer sole and an “Ecofelt” textile upper that does not cover the ankle. You provided an F.O.B. value over $12/pair. The applicable subheading for the women’s slip-on shoe identified as style “ECO-6,” will be 6404.19.3960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear of the slip-on type; footwear that is more than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5 percent ad valorem. The submitted half pair sample identified as style “ECO 1,” is a women’s closed toe/closed heel “Mary Jane” type shoe with a rubber or plastics outer sole and a tweed or boiled wool textile upper that does not cover the ankle. Sewn to the medial side of the upper is a textile strap which secures itself with a snap closure on the lateral side. You provided an F.O.B. value over $12/pair. The applicable subheading for the women’s shoe identified as style “ECO-1,” will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer sloes of rubber or plastics: other: other: valued over $12.00/pair: for women. The rate of duty will be 9% 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 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.” 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