The tariff classification of footwear from Spain

N054328 March 20, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Mr. Anthony J. Cannata Alto Customhouse Brokers Inc. 145-03 156th Street Jamaica, NY 11434 RE: The tariff classification of footwear from Spain Dear Mr. Cannata: In your letter dated March 11, 2009, on behalf of Donald J. Pliner, you requested a tariff classification ruling for a women’s boot identified as style “Neda.” The submitted sample is a women’s slip-on fashion boot approximately 17-inches in height that has an upper of both textile and rubber/plastics materials, with textile as the predominant constituent external surface area upper material. The boot also has a unit molded rubber/plastic heel-wedge type platform bottom/outsole. The applicable subheading for the women’s boot, style Neda, will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which is a slip-on; which does not have a foxing or foxing-like band; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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, the footwear 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