The tariff classification of footwear from China

NY J87067 August 22, 2003 CLA-2-64:RR:NC:TA:347 J87067 CATEGORY: Classification TARIFF NO.: 6402.99.80 Ms. Patty Kittel Target Customs Brokers, Inc. Import Dept., TPS-0885 1000 Nicollet Mall Minneapolis, MN 55403 RE: The tariff classification of footwear from China Dear Ms. Kittel: In your letter dated August 4, 2003 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #4399 is as you state a boy’s/child’s athletic-type shoe that does not cover the ankle. The shoe has a functionally stitched plastic material upper with a padded plastic tongue, a lace closure and it has the plastic letters “SHAQ” on the outside back quarter of the shoe that light up when the heel strikes the ground. The shoe also has a cemented-on, molded rubber/plastic bottom that overlaps the upper at the sole by a variable height of 3/16-inch to as much as 1/2-inch or more around most of the lower perimeter of the shoe. We consider this shoe to have a foxing-like band. You have informed this office by telephone that the shoe will be valued at $6.95 per pair. The applicable subheading for this shoe, identified as Style #4399 will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area measure over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% ad valorem. We note that the shoe is marked “Made in China” at the bottom of a sewn on label on the inside of the tongue that also serves as the shoe sizing label. However, we do not consider the manner of this country of origin marking, which uses lettering under 1mm in size to be as legible and as conspicuous as the nature of the article will allow, especially since the letters and numbers indicating the shoe sizes, “US 13 MEX 20 UK12 EUR 31” on the same label use lettering at least twice as large and are set up to be easily seen. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample shoe you have provided for this ruling request has not been marked in an acceptable, legible manner with its country of origin. Therefore, if imported as is, this shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division