The tariff classification of footwear from China

NY L82066 February 4, 2005 CLA-2-64:RR:NC:SP:247 L82066 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Irene Tsiavos Easter Unlimited, Inc. Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of footwear from China Dear Ms. Tsiavos: In your letter dated January 27, 2005 you requested a tariff classification ruling. The two submitted samples are described as “Children’s Elf Shoes, Item 7557” and “Elf Shoes, Item 7552Q.” You state that these “Elf “ shoes are sold in pairs and are available in sizes children’s small, medium (Item 7557) and children’s large and “adult” (Item 7552Q). You also state that they are not meant for outdoor wear and are intended to be worn when role playing as a Santa’s helper elf. These indoor use slip-on type shoes are well formed and constructed for repeated wear of stitched together, non-flimsy green and red velour textile upper external surface area materials. They also have a separate, substantially thick green color textile plush fabric inner lining with an insole, two “elf cuffs” with silver metal bells glued on at each tip, toes that curl up and have tips with green pom-poms, and separately sewn-on vinyl plastic outer soles. The applicable subheading for the two shoes, identified as Item 7557 - “Children’s Elf Shoes” and Item 7552Q - “Elf Shoes”, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which is of the slip-on type; which does not have a foxing or a foxing-like band; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 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 shoes you have provided for this ruling request have not been marked with the 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