CLA-2-64:RR:NC:TP:347 H80422
Ms. Elizabeth Rizzo
The Donna Karan Company
555 Gotham Parkway
Carlstadt, NJ 07072
RE: The tariff classification of leather footwear from China.
Dear Ms. Rizzo:
In your letter dated April 24, 2001, you requested a tariff classification ruling.
You have submitted a sample of what you state is a woman’s shoe, style “Speed Bootie,” #23317072, with an upper made up of 40.7% leather, 30.9% rubber/plastics, 28.4% textile, and a rubber outer sole. The shoe covers the ankle and features a slide fastener, as well as a hook and loop closure on one side of the upper.
The applicable subheading for style “Speed Bootie,” #23317072 will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, covering the ankle, for other persons. The rate of duty will be 10% ad valorem.
We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes 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.”
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 212-637-7089.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division