The tariff classification of footwear from China

NY L82660 March 2, 2005 CLA-2-64:RR:NC:SP:247 L82660 CATEGORY: Classification TARIFF NO.: 6403.30.0000 Mr. William J. Maloney Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of footwear from China Dear Mr. Maloney: In your letter dated February 16, 2005, on behalf of your client Deckers Outdoor Corporation, you requested a tariff classification ruling. The submitted half pair sample is a women’s slip-on shoe identified as “Style Dainty.” The sandal-type shoe, which has an open-toe and open-heel, has an upper of suede leather across the instep and an outer sole of rubber/plastics. The shoe also has a platform midsole of wood that incorporates a small leather heel pad, but it does not have an inner sole. The applicable subheading for the shoe identified as “Style Dainty” will be 6403.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers (excluding all accessories and reinforcements) and plastic and/or rubber outer soles, made on a base or platform of wood, not having an inner sole or a protective metal toe-cap. The rate of duty will be Free. 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 sample shoe you have provided for this ruling request has not been marked with the country of origin. 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. 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