The tariff classification of footwear from China

NY L82358 February 16, 2005 CLA-2-64:RR:NC:SP:247 L82358 CATEGORY: Classification TARIFF NO.: 6404.11.50 Mr. Kevin Maher C Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of footwear from China Dear Mr. Maher: In your letter dated February 1, 2005, on behalf of The Children’s Place, you requested a tariff classification ruling. The submitted sample identified as Style #58681F0001/W868H0001, is a pair infant’s size 7 athletic-type shoes, which does not cover the wearer’s ankle. The shoe has a predominately textile material upper external surface area, a lace closure with four eyelets and a molded rubber/plastic bottom that overlaps the upper at the sole by a vertical height of as much as ¼-inch around the 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 under $3 per pair. The applicable subheading for the infant’s size shoe, that is identified as Style #58681F0001/W868H0001, will be 6404.11.50, 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 and reinforcements); in which the outer sole’s external surface is predominately rubber or plastics; which is “athletic footwear”; which has a foxing-like band; 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 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. We are returning the sample 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