The tariff classification of footwear from Taiwan

PD B89703 September 24, 1997 CLA-2-64:FO:CM:NP:POR:CO:D24:D89703 CATEGORY: Classification TARIFF NO.: 6404.19.35 Irwin A. Seltzer H.Z. Bernstein Co., Inc. 2975 Kennedy Blvd. Jersey City, N.J. 07306 RE: The tariff classification of footwear from Taiwan Dear Mr. Seltzer: In your letter dated September 18, 1997 you requested a tariff classification ruling on behalf of your client, R & S Sales Co. The sample provided is of a woman's slip-on shoe with open toe and heel, designated style #8900. It has a foam rubber sole and a textile fabric upper. The applicable subheading for the shoe will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials; other than sports footwear and the like; other than footwear with uppers of over 50% leather; other than protective footwear; footwear of the slip-on type; of greater than 10% by weight of rubber or plastics. The rate of duty will be 37.5%. The submitted sample is not marked with the country of origin. If imported as is, this footwear will not meet the country of origin marking requirements of 19 U.S.C. 1304, and will therefore 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." 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. Sincerely, Lewellyn Robison Port Director Portland, Oregon