CLA-2-64:OT:RR:NC:N4:447
Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway 11th Floor
New York, NY 10003
RE: The tariff classification of footwear from Spain
Dear Ms. Lee:
In your letter dated November 12, 2009 you requested a tariff classification ruling for two espadrille sandals identified as Style # D137996 and D139454.
The sample identified as Style # D137996 is a ladies flat espadrille sandal with a closed toe and open heel. The outer sole is composed of rubber/plastics and jute with rubber/plastics predominating by external surface area. The upper is textile material identified as 100 percent cotton. You have provided information indicating that the shoe is less than 10 percent by weight of rubber or plastics. This information may be verified upon importation.
The applicable subheading for Style # D137996 will be 6404.19.2560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: other: footwear with open toes or open heels: less than 10 percent by weight of rubber or plastics, other, for women. The rate of duty will be 7.5 percent ad valorem.
The sample identified as Style # D139454 is a ladies wedge espadrille sandal with a closed toe and open heel. The outer sole is composed of rubber/plastics and jute with jute predominating by external surface area. The upper is textile material identified as 100 percent cotton. You have provided information indicating that the shoe is less than 10 percent by weight of rubber or plastics. This information may be verified upon importation.
The applicable subheading for Style # D139454 will be 6405.20.3060, HTSUS, which provides for other footwear with uppers of textile materials: with uppers of vegetable fibers, for women. The rate of duty will be 7.5 percent ad valorem.
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."
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).
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