The tariff classification of a footwear painting kit from China.

NY L80999 December 10, 2004 CLA-2-64:RR:NC:247: L80999 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Robert Gardenier M.E. Dey & Co. 5007 South Howell Avenue P.O. Box 370080 Milwaukee, WI 53237-0080 RE: The tariff classification of a footwear painting kit from China. Dear Mr. Gardenier: In your letter dated November 17, 2004, you requested a tariff classification ruling on behalf of The Bead Shop for an item called “Wooden Shoe Wanna Paint These” kit. The Kit consists of one pair of wooden sandals, five pots of water-based paints, three paint brushes, one bottle of “clear coat”, instructions and a clear plastic retail package. The premise of the kit is for children to paint the wooden base of the shoes with their own designs. The kits have various style numbers to differentiate the size of the sandals. The kit is a “set” for tariff classification purposes with the essential character imparted by the footwear component. The applicable subheading for the “Wooden Shoe Wanna Paint These” kit 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 material, other, footwear with open toes or open heels, less than 10 percent by weight of rubber or plastics, other. The general rate of duty will be 12.5 percent ad valorem. The submitted sample is not marked with the country of origin. Therefore, if imported as is, 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, Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division