The tariff classification of an infant’s rubber/plastic shoe from Hong Kong.

NY G81577 September 18, 2000 CLA-2-64:RR:NC:TP:347 G81577 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Marlene Maday OshKosh B’Gosh Empire State Building, 38th floor 350 Fifth Avenue New York, NY 10118-3294 RE: The tariff classification of an infant’s rubber/plastic shoe from Hong Kong. Dear Ms. Maday: In your letter dated August 21, 2000, you requested a tariff classification ruling. You have submitted a sample of an infant’s shoe, style #ALD008 “White Patent Mary Jane,” with a rubber/plastic upper and outer sole. You have enclosed a lab report which shows the external surface area of the upper (ESAU) to be 96% rubber/plastic, 3% textile embroidery, and 1% metal (the buckle). The applicable subheading for style #ALD008 will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber/plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, not covering the ankle, which does not possess a foxing or foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be 6% ad valorem. We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes would be considered not 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.” 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division