United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K87206 - NY K87255 > NY K87239

Previous Ruling Next Ruling
NY K87239




July 9, 2004
CLA-2-64: RR: NC: SP: 247 K87239

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Ms. Maria E. Julia
Newport News, Inc.
711 Third Avenue, (4th Floor)
New York, NY 10017

RE: The tariff classification of footwear from India.

Dear Ms.Julia:

In your letter dated June 18, 2004, you requested a tariff classification ruling.

The submitted half-pair sample, identified as Style / Item Number S05-09-097, is a woman’s open-toe, open-heel, slip-on shoe. The shoe has a rubber/plastic upper that consists of a ¾-inch wide strap and a ¼-inch wide strap that intersect over the top of the toe-box and are sewn together to form a toe loop strap. The strap ends penetrate and are lasted under a rubber/plastic insole that is cemented to a rubber/plastic outsole. The ¾-inch strap is decorated with securely stitched-on overlapping rows of round plastic sequins that completely cover and obscure the underlying material surface. This sandal’s upper is over 90% rubber/plastics.

The applicable subheading for Style / Item Number S05-09-097, 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 is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem.

Additionally, the submitted footwear sample is not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoe 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."

We are returning the sample as 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,

Previous Ruling Next Ruling

See also: