CLA-2-64:OT:RR:NC:N4:447

Mr. Gabriel Fahad Al-Rajhi
Kamel Towz LLC
4515 East Grant Road, Suite # B107
Tucson, AZ 85712

RE: The tariff classification of footwear from Saudi Arabia

Dear Mr. Al-Rajhi:

In your letter dated August 2, 2009 you requested a tariff classification ruling for a leather sandal.

The submitted sample is not identified by style name or number. The shoe has an outer sole and upper of leather. The upper consists of leather straps across the instep and around the big toe.

The applicable subheading for the sandal will be 6403.20.000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of leather: having uppers which consist of leather straps across the instep and around the big toe. The rate of duty will be free.

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