CLA-2:64:RR:NC::247 L87789

Ms. Lisa Martin
Blue Star Imports L.P.
150 Thorn Hill Road
Warrendale, PA 15086

RE: The tariff classification of footwear from India.

Dear Ms. Martin:

In your letter dated September 19, 2005 you requested a tariff classification ruling for footwear from India. You have submitted a sample of Style #2400, which is a ladies sandal with an outer sole and upper of leather. The upper consists of woven straps across the instep and around the big toe.

The applicable subheading for Style #2400 will be 6403.20.00, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of leather and uppers which consist of leather straps across the instep and around the big toe. The general rate of duty will be free.

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