The tariff classification of children’s "aqua sock" type shoes

PD D86116 January 15, 1999 CLA-2-64:LA:S:T:1:4:D27 D86116 CATEGORY: Classification TARIFF NO.: 6404.19.50 Judy Piccirillo Toys ‘R’ Us Traffic Dept. 461 From Road Paramus, NJ 07628 RE: The tariff classification of children’s “aqua sock” type shoes Dear Ms. Piccirillo: In your letter dated December 17, 1998, on behalf of Toys ‘R’ Us, you requested a tariff classification ruling. You included a sample shoe, a child’s size 10, below the ankle “aqua sock” with a rubber sole and a textile upper described as mesh lycra. The molded rubber outer sole rises up and overlaps the upper by a significant margin around the entire circumference of the shoe. We consider this type of construction to constitute a foxing-like band. You provided information that the import price of this shoe will be $2.25 per pair. The applicable subheading for this shoe, designated as an aqua sock, when imported at a value of $3 per pair or less, will be 6404.19.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the external surface of the outer sole is predominately rubber and/or plastics; which is other than sports footwear; which does not have an external surface area of more than 50% leather (including accessories and reinforcements) and which is not protective footwear; which is considered slip-on footwear but which has a foxing-like band: valued not over $3/pair: which has a foxing-like band molded at the sole and overlapping the upper. The duty rate will be 48 percent ad valorem. The shoe is not marked with the country of origin. Therefore, if imported as is, this shoe will not meet the country of origin marking requirements of 19 U.S.C. §1304. Accordingly, this shoe will be considered not legally marked under the provisions of 19 CFR.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.” This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach