CLA-2-64:RR:SP:247
Mr. Charles D. Ashear
Paris Accessories, Inc.
350 Fifth Avenue – Floor 70
New York, NY 10118
RE: The tariff classification of footwear from China.
Dear Mr. Ashear:
In your letter dated August 27, 2008, you requested a tariff classification ruling for two footwear items identified as Style No. 52L90058-1 and 52L90059-1.
The submitted samples consist of a nylon lace upper attached to a “base” of “knit cotton material.” The “base” consists of a foam plastics material sandwiched between two textile layers and measures approximately 3” x 3.5”. The “base” has rubber/plastics traction dots along the outer sole surface. Style 52L90058-1 is described as a ladies foot thong, style 52L90059-1 as a ladies foot band. You state that the items are designed to be worn on the foot as adornment.
The applicable subheading for Style No. 52L90058-1 and 52L90059-1 will be 6405.20.9060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear: with uppers of textile materials: other: for women. The rate of duty will be 12.5 percent 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/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
The submitted samples are not marked with the country of origin. Therefore, if imported as is, they 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."
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
National Commodity Specialist Division