CLA-2-64:OT:RR:NC:SP:247
Mr. Mark A. McLean
D. Myers & Sons, Inc.
4311 Erdman Avenue
Baltimore, MD 21213
RE: The tariff classification of footwear from China
Dear Mr. McLean:
In your letter dated December 1, 2008 you requested a tariff classification ruling.
The submitted half pair sample, identified as style S-F09013, is a women’s open-toe, closed heel slip-on fashion shoe with an outer sole of rubber/plastic. You state that the shoe has an upper described as “imitation PU suede.” Visual examination reveals that the external surface area of the upper is comprised of a non-woven fibrous textile material. Therefore, the component material comprising the greatest external surface area of the upper is predominately textile. The shoe also has a 4-inch high spike heel.
The applicable subheading for the women’s shoe identified as style S-F09013 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 has open-toes or open-heels; 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