The tariff classification of footwear from China

NY K89768 October 5, 2004 CLA-2-64:RR:NC:SP:247 K89768 CATEGORY: Classification TARIFF NO.: 6402.99.60 Mr. Mike Diep TT Group Ltd. 1806 Wharncliffe Rd. S. London, Ont. N6L 1K1 RE: The tariff classification of footwear from China Dear Mr. Diep: In your letter dated September 20, 2004 you requested a tariff classification ruling. The two half pair samples submitted are both children’s athletic-type shoes that do not cover the wearer’s ankle and are identified as Style #G05905 and Style #AS698B. Both shoes have predominately rubber/plastic material uppers that include large textile material instep and side panels that comprise their respective external surface area upper surfaces. Style #G05905 has a textile lace closure with textile loop eyelets, while Style #AS698B has a closure consisting of two plastic hook-and-loop straps across the instep. Both shoes have injection molded rubber/plastic bottoms that overlap their respective uppers by a vertical height of 3/16-inch and more, around the perimeter of the shoe. You state that both shoe styles will be valued at less than $3 per pair. The applicable subheading for both these shoes, identified as Style #G05905 and Style #AS698B, will be 6402.99.60, 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 does not measure over 90% rubber or plastics (including any accessories or reinforcements), and/or which has a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued not over $3.00 per pair. The rate of duty will be 48% ad valorem. 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 shoes you have provided for this ruling request has been marked with its country of origin. Therefore, if imported as is, the shoes do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. We are returning the samples as you requested. 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