CLA-2-64:OT:RR:NC:SP:247
Ms. Debbie Jukes-Penn
Nine West Distribution Corp.
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of footwear from China
Dear Ms. Jukes-Penn:
In your letter dated September 24, 2008 you requested a tariff classification ruling.
The submitted sample is a women’s slip-on fashion shoe, identified as style name Vento, with a predominately leather upper that covers the wearer’s ankle. The shoe has an upper with an open-toe, a strap-type vamp at the front above the toes, a large open central instep area portion and an enclosed heel with an approximately 6-inch high shaft-type upper portion covering the ankle. The shoe also has a rubber/plastic outer sole and an approximately 3½-inch high spike heel.
The applicable subheading for the shoe, identified as style name Vento, will be 6403.91.9045, 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 covers the ankle; for other persons…for women. 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/.
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."
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
National Commodity Specialist Division