The tariff classification of footwear from China

NY L88851 November 25, 2005 CLA-2-64:RR:NC:247: L88851 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Sara Daunt T.T. Group Ltd. 1806 Wharncliffe Rd. S. London, Ontario N6L 1K1 RE: The tariff classification of footwear from China Dear Ms. Daunt: In your letter dated November 10, 2005 you requested a tariff classification ruling for a children’s plastic athletic shoe identified as style number G05808 “Rainbow.” You have not provided material identification for this shoe. The upper appears to be made of rubber/plastics materials with four different colored hook & loop closures over the instep. The applicable subheading for style G05808 “Rainbow” will be 6402.99.18 Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle; having uppers of which over 90% of the external surface area is rubber or plastics (including any accessories or reinforcements), not having a foxing or foxing-like band, other. The rate of duty will be 6 percent ad valorem. The submitted sample is not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "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 container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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