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NY L84486




May 13, 2005

CLA-2-64:RR:NC:SP:247 L84486

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.59.90 ; 6404.20.40

Mr. Gurpreet Singh
Pearl Imports, Inc.
21354 Nordhoff Street
Unit 113
Chatsworth, CA 91311

RE: The tariff classification of footwear from India

Dear Mr. Singh:

In your letter dated April 20, 2005 you requested a tariff classification ruling for two samples of women’s slip-on shoes that do not cover the ankle and which you have identified only as sample #1 and sample #(ii).

Sample #1 is a women’s closed-toe, closed-heel slip-on shoe with a leather upper and a sewn-on leather outer sole. The leather upper has numerous plastic sequins and glass beads accessories sewn onto the upper but do not completely cover the leather upper external surface area.

Sample #(ii) is a women’s closed-toe, closed-heel slip-on shoe with a predominately textile material upper external surface area and a sewn-on leather outer sole. The shoe has a leather lining and the textile upper has some small plastic sequins, cylinders and pearl-like ornamental accessories. Based on visual estimates, we will presume that this shoe is by weight not over 50% of textile plus rubber and/or plastics materials. We will also presume that this shoe will be valued over $2.50 per pair.

The applicable subheading for the shoe identified as sample #1 will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather and outer soles of leather; which does not cover the ankle; for other persons. The rate of duty will be 10% ad valorem.

The applicable subheading for the shoe identified as sample #(ii) will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastics materials; and which is valued over $2.50 per pair. The rate of duty will be 10% ad valorem.

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 two sample shoes you have provided for this ruling request have not been marked with the country of origin. 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.

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,

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