CLA-2-64:OT:RR:NC:N4:447
Ms. Tina Fang
Steven Madden, Ltd.
52-16 Barnett Avenue
Long Island City, N.Y. 11104
RE: The tariff classification of footwear from India
Dear Ms. Tang:
In your letter dated September 3, 2009 you requested a tariff classification ruling for a footwear item identified as P-DESERT.
The submitted sample is an open toe/heel thong sandal. The upper consists of textile and leather materials with the leather comprising the greatest external surface area. The outer sole is made of rubber/plastics.
The applicable subheading for the footwear will be 6403.99.9071, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons valued over $2.50/pair: other: other. The rate of duty will be 10%.
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, bag and box 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