CLA-2-64:OT:RR:NC:N4:447
Ms. Theresa Marino
Euro Cargo Express
154-09 146th Avenue
Jamaica, NY 11434
RE: The tariff classification of footwear from China
Dear Ms. Marino:
In your letter dated July 9, 2009 you requested a tariff classification ruling on behalf of VCS Group LLC for a ladies high heel shoe identified as “BR Edith.”
The submitted sample is a women’s slip-on high heel shoe with an outer sole of “reconstituted” leather and an upper of textile material. The shoe has a closed toe and heel. According to the submitted weight breakdown, the shoe is more than 10 percent rubber/plastics and over 50 percent rubber/plastics and textile.
The applicable subheading for the shoe identified as BR Edith will be 6404.20.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of leather or composition leather and uppers of textile materials: other: for women. The rate of duty will be 37.5 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/.
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