The tariff classification of textile footwear from China and Taiwan.

NY E87104 October 1, 1999 CLA-2-64:RR:NC:TP:347 E87104 CATEGORY: Classification TARIFF NO.: 6404.19.35, 6404.19.50 Ms. Ramy Reyes Pronto Cargo Brokers, Inc. 7330 N.W. 66th Street Miami, Fl. 33166-3009 RE: The tariff classification of textile footwear from China and Taiwan. Dear Ms. Reyes: In your letter dated September 8, 1999, written on behalf of your client, K-Cel Corp., you requested a tariff classification ruling. You have submitted two styles of textile footwear. You state that the value of the shoes are $1.60 or less. Style #151-9-8994 “SF1303” is a slip-on sandal made up of a textile upper and rubber/plastic outer sole featuring an open toe /open heel with a textile strap at the back of the heel and two cutouts on either side of the upper at the point where the upper meets the sole. The applicable subheading for style #151-9-8994 “SF1303” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately rubber and/or plastics, which is of the slip-on type, which is other than athletic, and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. Style #151-9-8893 “60630” is a slip-on shoe with a closed toe/closed heel and a foxing-like band which overlaps the upper by more than ¼ inch all around the shoe’s perimeter. The applicable subheading for style #151-9-8893 “60630” will be 6404.19.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface area is predominately of textile materials, in which the outer sole’s external surface area is predominately of rubber or plastics, which has neither open toes or open heels, which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather, footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is valued not over $3.00 per pair . The rate of duty will be 48% ad valorem. We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the samples submitted will not meet the country of origin marking requirement of 19 U.S.C. §1304. Accordingly, the shoes 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.” 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division