The tariff classification of footwear from China

NY L86250 August 17, 2005 CLA-2-64:RR:NC:SP:247 L86250 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. Edward E. Foster Cole Haan One Cole Haan Drive Yarmouth, ME 04096 RE: The tariff classification of footwear from China Dear Mr. Foster: In your letter dated August 2, 2005 you requested a tariff classification ruling. The submitted half pair sample, identified as Stock #D19601, is a women’s open-toe, open-heel slip-on shoe with a predominately leather upper that does not cover the ankle. The shoe’s upper consists of two, approximately 1-inch wide leather straps that are lasted under the foot and cross over each other in an “X” configuration at the forefoot. The leather external surface area upper material straps also feature sewn-on, textile material strap-like accessories and/or reinforcements with a decorative metal buckle, which partially covers some of the leather upper, but which is not lasted under the foot. The shoe also has a wedge-like rubber/plastic midsole and a cemented-on, rubber/plastic outer sole. The applicable subheading for the women’s shoe, identified as Stock #D19601, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather (excluding accessories and reinforcements) 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 shoe you have provided has not been marked with the country of origin in a conspicuous place. The underside of the strap location is difficult for the consumer to locate and the legibility of the silvery lettering used is not legible. Therefore, if imported as is, the shoe does not meet the country of origin marking requirements of the marking statute and it will be considered not legally marked. We are returning the sample as you requested. 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