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NY K84762

April 30, 2004

CLA-2-64:RR:NC:SP:247 K84762


TARIFF NO.: 6403.59.90

Mr. David R. McCauley
Bebe Studios, Inc.
860 South Los Angeles Street
Room 600
Los Angeles, CA 90014

RE: The tariff classification of footwear from China

Dear Mr. McCauley:

In your letter dated April 6, 2004 you requested a tariff classification ruling for two half pairs of women’s shoes.

The submitted half pair sample identified as “Style Amore” is a women’s open back, high heel shoe with a leather upper and a leather outer sole. The shoe has a loosely attached pom-pom type decoration at the instep, a heel strap with a metal buckle closure and numerous small metal eyelet-like ornamental holes placed throughout the upper’s surface.

The applicable subheading for the women’s shoe identified as “Style Amore” will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of leather and outer soles of leather; which is not “sports footwear”; which does not cover the ankle; which is not of turned or welt stitched construction; for other persons. The duty rate will be 10% ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the shoe identified as “Style Molly” with a ”satin” textile material upper and a leather outer sole. Your request for a classification ruling for this shoe should include a breakdown of component materials by weight. The classification and duty rate for this shoe is determined by the total weight of all the textile and the rubber and plastic material components present (as a percentage of the total weight) in the shoe. Provide an actual, accurate component material weight percentage breakdown (not estimates), possibly obtained by independent lab analysis for this shoe style. When the information is available, you may wish to consider resubmission of your request for this shoe. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample shoes you have provided for this ruling request have not been marked with the country of origin China in a conspicuous (not hidden) location, nor in large enough or legible lettering. Therefore, if imported as is, the shoes do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. The country of origin marking “Made In China” may be placed in the heel seat or on the outer sole, where the buyer can find it.

We are returning the samples as you requested.

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.


Robert B. Swierupski

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