The tariff classification of footwear from China

NY M86709 October 5, 2006 CLA-2-64:RR:NC:SP:247 M86709 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Irina Parker Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10120-1196 RE: The tariff classification of footwear from China Dear Ms. Parker : In your letter received September 19, 2006 you requested a tariff classification ruling. The submitted half pair sample, identified as the “Bronze Molded Slide Shoe” with reference number PP #357378, is a women’s open-toe, open-heel, slip-on shoe with a 3-inch high spike heel. The shoe has an embossed rubber/plastics material upper consisting of two flat, ¾-inch wide straps that crisscross over the wearer’s instep and are lasted-under a textile faced rubber/plastic midsole. The shoe also has a cemented-on rubber/plastic outer sole. The applicable subheading for the shoe, identified as “Bronze Molded Slide Shoe” with reference number PP #357378, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. We note that the submitted sample shoe is not marked with the country of origin. Therefore, if imported as is, the shoe will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes will 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division