CLA-2-64:K:TO:A3:D23
Ms. Judy T. Del Sardo
Alto Customhouse Brokers, Inc.
145-03 156th Street
Jamaica, NY 11434
RE: The tariff classification of five shoes from Spain.
Dear Ms. Del Sardo:
In your letter dated October 29, 1999 received at the Customs Information Exchange on November 3, your company requested a tariff classification ruling on behalf of your client, Madison Administrative Service, Inc.
You included five samples and described them as open toe, open heel sandals with soles and uppers of 100% synthetic materials. Styles 2900, 2906, 2921 and 2923 have outer soles and uppers of rubber/plastics. Style 2917 has an outer sole of rubber/plastics and upper of textile materials. The sandals are for women and will be imported from Spain.
We note that the enclosed samples are not marked with the country of origin. Therefore, if imported as is, the sandals will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the sandals would not be considered legally marked under the provisions of 19 C.F.R. 134.11.
The applicable subheading for styles 2900, 2906, 2921 and 2923 will be 6402.99.1865, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather); other; other; other; for women; other. The duty rate will be 6% ad valorem.
The applicable subheading for style 2917 will be 6404.19.3560, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; footwear with outer soles of rubber or plastics; other; footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper; other; other; for women. The duty rate will be 37.5% ad valorem.
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.
Sincerely,
Susan T. Mitchell
Acting Area Director
JFK Airport