The tariff classification of children’s textile shoes from China.

NY G83830 November 22, 2000 CLA-2-64:RR:NC:TP:347 G83830 CATEGORY: Classification TARIFF NO.: 6404.19.50 Mr. Kurt W. DeHaan DeHaan Corporation Bertram Business Center 1165 Linda Vista Drive Suite 111 San Marcos, CA 92069 RE: The tariff classification of children’s textile shoes from China. Dear Mr. DeHaan: In your letter dated October 23, 2000, you requested a tariff classification ruling. You have submitted samples for two styles of children’s shoes, “Child’s Glitter Shoe with Laces,” and “Child’s Tapestry Shoe with Laces.” Both shoes feature textile uppers, rubber outer soles, closed toes and closed heels, and lace-tie closures. Both shoes also feature foxing-like bands that overlap the upper by more than 3/16 of an inch all around the perimeter of the shoes. You state the shoes are valued at $2.00 per pair. The applicable subheading for both shoes will be 6404.19.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper external surface area is predominately of textile material, in which the outer sole’s external surface is predominately of rubber and/or plastics, which is not “athletic” footwear, which has a foxing or foxing-like band applied or molded at the sole and overlapping the upper, valued not over $3.00 per pair. The rate of duty will be 48% ad valorem. We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the samples 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