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 > 2007 NY Rulings > NY N007095 - NY N007178 > NY N007135

Previous Ruling Next Ruling
NY N007135




March 1, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.3560

Mr. Shawn Michael Gibson
Chesta Co., Inc.
145 West Columbus St.
Pickerington, OH 43147

RE: The tariff classification of footwear from China

Dear Mr. Gibson:

In your letter received February 20, 2007 you requested a tariff classification ruling.

The submitted sample, identified as Item # WZGH1023-1, is a women’s open-toe, open-heel slip-on shoe with a predominately man-made textile material upper, a rubber/plastic wedge-like midsole with a 2½-inch high molded platform heel and a rubber/plastic outer sole. The shoe features a 3-inch wide strap-like textile material upper vamp portion that is removable and is attached along the sides of the rubber/plastic platform midsole by round metal snaps. The shoe also has a ½-inch wide rubber/plastic heel strap and a textile faced footbed insole.

The applicable subheading for the women’s shoe, identified as Item # WZGH1023-1 will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open-toes or open-heels; and which is over 10% by weight of rubber and/or plasticsfor women. The rate of duty will be 37.5% 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."

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,

Previous Ruling Next Ruling

See also: