CLA-2-64:RR:SP:247
Ms. Jane A. Sheridan
Brown Shoe Company, Inc.
8300 Maryland Avenue
St. Louis, MO 63105-3693
RE: The tariff classification of footwear from China.
Dear Ms. Sheridan:
In your letter dated March 25, 2009, you requested a tariff classification ruling for a woman’s high heel shoe identified as “104954-1.”
The submitted sample is a women’s open-toe, high heel, slip-on shoe with an outer sole of rubber/plastics. The upper material, identified as “Byblos PU” appears to be a woven fabric with a pattern of rubber/plastics simulated snake scales applied to the surface. We consider the rubber/plastic “scales” to be accessories/reinforcements since the textile material is visible between these applied scales. In this regard, the intermittent pattern of scales is not considered to be an “external layer of rubber or plastics.” Therefore, the upper of this shoe is textile per note 4(a) to chapter 64, HTS which states that the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments.
The applicable subheading for the footwear identified as “104954-1” will be 6404.19.3560, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile materials: footwear with open toes or open heels: other: for women. The rate of duty will be 37.5 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 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."
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