The tariff classification of footwear from Hong Kong

NY L80628 November 16, 2004 CLA-2-64:RR:NC:SP:247 L80628 CATEGORY: Classification TARIFF NO.: 6404.19.70 Ms. Sheri L. Breit Steven Buscemi Customs Brokerage P.O. Box 88065 Los Angeles, CA 90009 RE: The tariff classification of footwear from Hong Kong Dear Ms. Breit: In your letter dated October 26, 2004, on behalf of your client Baby Lulu, you requested a tariff classification ruling. The submitted half pair sample identified as “Lulu Baby,” is a girl’s casual shoe that has a predominately textile material upper with an adjustable leather strap closure across the instep, a throat opening without a tongue and a leather back/heel counter. The shoe also has a rubber/plastic outer sole with a ¾-inch high encircling rubber/plastic foxing or foxing-like band that overlaps the upper at the sole. You have informed this office that the shoe will be valued at $4.40 per pair. The applicable subheading for the shoe “Lulu Baby” will be 6404.19.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which does not have an open-toe or open-heel; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band of rubber or plastics; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% 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 shoe you have provided for this ruling request has not been marked 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