The tariff classification of footwear from China

NY L87414 September 6, 2005 CLA-2-64:RR:NC:SP:247 L87414 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Kimberly Benson SqueakyMe, LLC 434 Sandalwood Drive Rochester Hills, MI 48307 RE: The tariff classification of footwear from China Dear Ms. Benson: In your letter dated August 20, 2005 you requested a tariff classification ruling. The two submitted half pair samples identified as Style 194 and Style 276 are both children’s (girls) shoes with leather uppers that do not cover the ankle and rubber/plastic soles. We will presume that both these shoes will each be valued at over $2.50 per pair. Style 194 is as you state, a ”Mary Jane” style shoe, which has a leather upper that has a leather hook-and-loop strap closure at the ankle. The shoe has a rubber/plastic sole that includes a plastic noisemaker in the heel, which produces a squeaky sound whenever the heel strikes the ground. Style 276 is an open-toe, open-heel sandal shoe with a leather upper and a leather hook-and-loop strap closure at the ankle. This shoe also has a rubber/plastic sole that includes a plastic noisemaker in the heel, which produces a squeaky sound when striking the ground. The applicable subheading for both these children’s shoes, identified as Style 194 and Style 276, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather (excluding accessories and reinforcements) and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% 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. 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