The tariff classification of women’s footwear from China

N242985 July 2, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.59.9045 Ms. Theresa Marino Euro Cargo Express 154-09 146th Avenue Jamaica, NY 11434 RE: The tariff classification of women’s footwear from China Dear Ms. Marino: In your letter dated June 3, 2013 you requested a tariff classification ruling on behalf of your client, Ann Taylor. The submitted sample identified as style “Favian,” is a women’s slip-on high-heel shoe with a three inch spiked heel and leather outer sole. You state that the upper is made of cow leather decorated with a “resin” finish called “Caviar Leather.” Magnification of the “wet printing” process used shows small dots of a glue-like substance adhered to the surface of the leather. The submitted sample identified as style “Raquel” (Leta), is a women’s slip-on flat shoe with a leather outer sole and caviar leather upper that does not cover the ankle. It is also covered with the same resin finish as style Favian. The shoe has a ¼ inch wide textile edging which encircles the top line and an elasticized textile bow attached to the vamp (both are considered accessories or reinforcements). The applicable subheading for the women’s slip-on high-heel shoe and the slip-on flat shoe, styles “Favian” and “Raquel” (Leta) respectively, will be 6403.59.9045, 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 leather: other footwear with outer soles of leather: not covering the ankle; other: not turned or welt footwear; for other persons: for women: 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 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