CLA-2-64:RR:SP:247
Mr. Jon Nelson
Nordstrom, Inc.
1617 6th Avenue, Suite 1000
Seattle, WA 98101-1742
RE: The tariff classification of footwear from China.
Dear Mr. Nelson:
In your letter dated August 1, 2008, you requested a tariff classification ruling for an item identified as Style Alita.
The submitted sample is a woman’s size 6, slip-on, high-heel shoe. The outer sole is rubber/plastics. You state that the upper is “multicomposition” constructed of paper foil and pigskin leather. The “paper foil” material predominates by external surface area, however the “pigskin” is visible and tactile on the surface of the upper.
Note 3 (b), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS) provides that for the purposes of this chapter, the term “leather” refers to the goods of headings 4107 and 4112 to 4114. It is the opinion of this office that the essential character of the “multicomposition” material upper of Style Alita is imparted by the pigskin leather.
The applicable subheading for Style Alita will be 6403.99.9055, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of predominantly leather: other: for other persons: valued over $2.50/pair, other, for women, with pigskin uppers. The rate of duty will be 10 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/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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."
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