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

Ms. Mika M. McLafferty
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestadt, LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of footwear from China

Dear Ms. McLafferty:

In your letter dated August 17, 2011 you requested a tariff classification ruling on behalf of your client, Vida Shoes International, Inc.

The submitted half-pair sample identified as style name “Glam Gang,” is a women’s lace-up shoe with a rubber or plastics upper which covers the ankle. The outer sole is comprised predominately of “flocked leather” which is considered composition leather for tariff purposes.

The applicable subheading for style name “Glam Gang” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other. The rate of duty will be 12.5% 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 Stacey Kalkines at (646) 733-3042.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division