CLA-2-64:RR:NC:SP:247 L86099
Ms. Sara Daunt
T.T. Group Ltd.
1806 Wharncliffe Rd. S.
London, Ontario (Canada)
N6L 1K1
RE: The tariff classification of footwear from China
Dear Ms Daunt:
In your letter dated June 28, 2005 and received July 12, 2005, you requested a tariff classification ruling.
The submitted half pair sample, identified as Style #T06024, is a women’s open-toe, open-heel, slip-on shoe, with an all rubber/plastic material upper that does not cover the wearer’s ankle. The shoe has an upper consisting of a single 2-inch wide rubber/plastics material strap passing across the front by the toes, which also features a rubber/plastics material, butterfly shape cutout ornament tied onto the upper by a flat plastic lace. The shoe has a concave molded rubber/plastic footbed insole and an arched platform-type unit molded rubber/plastic material outer sole with a 2-inch high heel.
The applicable subheading for the shoe, identified as Style #T06024, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem.
We note that the submitted shoe is not marked with the country of origin. Therefore, if imported as is, the shoes will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes will 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.”
We are returning the sample as you requested.
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