CLA-2-64:OT:RR:NC:SP:247
Ms. Debbie Julkes-Penn
Nine West Distribution Corp.
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of footwear from China
Dear Ms. Julkes-Penn:
In your letter dated September 2, 2008 you requested a tariff classification ruling.
The submitted sample, identified as style name USMAN3, is a women’s open-toe, closed heel shoe with a functionally stitched rubber/plastic material upper that covers the ankle. The shoe’s upper features several strap type segments with adjustable buckles and also includes a functional slide fastener closure at the back of the heel. The shoe has a rubber/plastic outer sole and heel.
The applicable subheading for the women’s shoe, style USMAN3, will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear. in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which covers the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% 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