CLA-2-64: RR: NC: SP: 247 K83813
Mr. Peter J. Baskin
Sharretts, Paley, Carter & Blauvelt, P.C.
75 Broad Street
New York, NY 10004
RE: The tariff classification of footwear from China.
Dear Mr. Baskin:
In your letter dated March 04, 2004, on behalf of your client, GMA Accessories, Inc., you requested a tariff classification ruling.
The submitted half-pair sample identified by you, as Style No. RCL-101, is a woman’s waterproof, closed-toe, open-heel; slip-on shoe that does not cover the ankle. The injection molded rubber/plastic shoe has a textile material lining, a padded insole and features ?-inch wide rubber/plastic trim that encircles the lower perimeter and top-line of the shoe.
The applicable subheading for Style No. RCL-101, will be 6401.99.8000, (HTS) which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, other, having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band. The rate of duty will be Free.
We are returning the sample as requested.
We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the footwear submitted will not meet the country of origin marking requirement 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.”
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