The tariff classification of footwear from China

NY M87142 October 27, 2006 CLA-2-64:RR:NC:SP:247: M87142 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of footwear from China Dear Mr. Spano: In your letter dated October 10, 2006, you requested a tariff classification ruling on behalf of Kenneth Cole Productions L.P. You have submitted a sample of Reaction style REMKC076-001. You identify the item as a canvas upper, rubber sole, slip-on shoe with jute foxing. The applicable subheading for style Reaction style REMKC076-001 will be 6404.19.35, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear, with outer soles of rubber/plastics and uppers of textile materials, other, footwear of the slip-on type, other. The rate of duty will be 37.5 percent 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/. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it 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