The tariff classification of an infants shoe from Thailand

PD D85031 December 15, 1998 CLA-2-64:NO:CO:FNIS:D09 D85031 CATEGORY :Classification TARIFF NO.:6405.20.30 Roberto Colon, President Eleven Eleven Corporation P.O. Box 305 Catano, Puerto Rico 00968-8006 RE: The tariff classification of an infants shoe from Thailand Dear Mr. Colon: In your letter dated November 25, 1998, you requested a tariff classification ruling. You submitted one sample which you call Item Code#237. The shoe is an infants shoe with a textile upper held to the foot with an elastic band around the ankle portion. The sole is textile and the shoe contains a removable cardboard intersole. Subsequent telephonic conversation with you reveals the upper and sole to be 100 percent cotton. We note that the submitted sample is not marked with the country of origin. Therefore if imported as is, the sample will not meet the country of origin marking requirements of 19 U.S.C. §1304. Accordingly, the shoes would not be considered 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." The applicable subheading for the above shoe will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole's external surface is predominately other than rubber, plastics, leather, or composition leather; in which the upper's external surface is predominately textile materials; in which there is a line of demarcation between the sole and the upper; and in which the upper by weight, predominately consists of vegetables fibers such as cotton or flax. The rate of duty will be 7.5 percent 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, Allen H. Paterson Port Director New Orleans, LA