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NY M80219




February 24, 2006

CLA-2-64:RR:NC:SP:247 M80219

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.90

Mr. Ray Meighan
Federated Merchandise Group
Customs Department
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of footwear from China

Dear Mr. Meighan:

In your letter dated January 26, 2006 you requested a tariff classification ruling.

The submitted sample, identified as Style “Tiffani,” is a women’s open-toe, open-heel shoe with a rubber/plastic insole and a 3-inch high, platform wedge-type bottom that has a rubber/plastic outer sole. The shoe has a predominately leather material upper consisting mostly of a single bow-like leather vamp strap portion that is crimped at its midpoint and has a long tubular textile cord type shoelace looped and tied around it. The cord type shoelace is also laced through two leather guide loops or eyelets at the tops of two leather, ¼-inch wide external surface area upper post-like straps toward the back of the shoe. The tubular textile shoelace is approximately 48 inches long and it is removable from the shoe’s leather upper. It is long enough to wrap around the wearer’s ankle and lower leg and like shoelaces in general, it helps to secure the shoe on the wearer’s foot. Removable shoelaces do not form an integral, unique or irreplaceable part of the shoe and are not included in the calculation of the external surface area of the upper.

The applicable subheading for the shoe, identified as Style “Tiffani,” will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% 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/.

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,

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