The tariff classification of infant footwear from China

PD F87520 June 15, 2000 CLA-2-64:RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6404.19.50 Pat Spradling John P. Coston & Co., Inc. 2425 Brockton, Suite 103 San Antonio, TX 78217 RE: The tariff classification of infant footwear from China Dear Ms. Spradling: In your letter dated May 12, 2000 you requested a tariff classification ruling on behalf of your client, Squeaky Steps. The submitted sample, identified as Article #KW/HB-25, is an infant’s shoe with a rubber sole and an upper of manmade textile material. It features a velcro-type strap closure across the instep and decorative embroidery on the strap and over the toe area. Please note that although you describe this item as a “baby tennis shoe that squeaks when baby walks,” it is not athletic footwear. Also, the submitted sample is not marked with the country of origin. Therefore, if imported as is, this shoe will not meet the country of origin marking requirements set out in 19 USC 1304, which state that “every article of foreign origin... imported into the United States shall be marked… in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article.” The applicable subheading for this shoe will be 6404.19.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; which is not athletic footwear; which is not designed as a protection against water, oil, or cold or inclement weather; which is valued, you state, not over $3.00 per pair; which has neither open toes nor open heels and is not a slip-on; and which is not exclusively of adhesive construction. The rate of duty will be 48% 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 this 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 this ruling, please contact Field National Import Specialist Maryalice Nowak at (716) 646-3400, Ext. 163. Sincerely, Joseph J. Wilson Port Director Buffalo, New York