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NY N018868




November 16, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.8060

Ms. Kathleen Root
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112

RE: The tariff classification of footwear from China

Dear Ms. Root:

In your letter dated October 19, 2007, on behalf of Ann Taylor Inc., you requested a tariff classification ruling.

The submitted sample is a women’s slip-on casual shoe identified as Item #ATL4615. The shoe has a canvas textile material upper that does not cover the ankle, a rubber/plastic sole and an encircling rubber/plastic foxing band. You have informed this office by telephone that this shoe will be valued at over $6.50 but not over $12 per pair.

The applicable subheading for the women’s shoe, Item #ATL4615, will be 6404.19.8060, 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 does not have an open-toe or open-heel; which is a slip-on that has a rubber/plastic foxing or foxing-like band; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 20% 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, the footwear 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,

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