The tariff classification of footwear from Spain

NY R02724 November 7, 2005 CLA-2-64:RR:NC:SP:247 R02724 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Marianela Garcia The Mini Boutique 1916 Winchester Ln Petaluma, CA 94954 RE: The tariff classification of footwear from Spain Dear Ms. Garcia: In your letter dated October 21, 2005 you requested a tariff classification ruling for five styles of children’s shoes. You have provided a representative picture of each shoe from which we were able to discern that all five shoes have rubber/plastic outer soles and uppers that do not cover the wearer’s ankle. The shoes identified as “MOD. 188 and MOD. 189” both have, as you state, leather uppers that are closed at the toe and heel, with a leather hook-and-loop closure strap across the instep. The three sandal-like shoes, identified as “MOD. 151, MOD. 9041 and MOD. 1254,” all have, as you state, leather uppers that have open toes and open heels and leather strap side buckle closures. We will presume that these five shoe styles will all be valued at over $2.50 per pair. The applicable subheading for all five shoes, identified as styles “MOD. 188, MOD. 189, MOD.151, MOD. 9041 and MOD. 1254,” will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the shoes in this ruling request, we presume, have not been marked with the country of origin Spain. Therefore, if imported as is, the shoes do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. 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