The tariff classification of footwear from China

N012397 June 22, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.91.7090 Mr. Kevin Maher C-Air CHB 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of footwear from China Dear Mr. Maher: In your letter dated June 6, 2007, on behalf of The Children’s Place, you requested a tariff classification ruling. The submitted sample, identified as Style #H7705H0005, is a little girl/infant’s size 7 boot, approximately 5-inches in height, with a predominately rubber/plastics material upper that covers the ankle and a rubber/plastic sole. The boot has a slide fastener closure and the top of the upper shaft portion features a frilly textile lace fabric accessory or reinforcement sewn around the topline. The boot also has a cemented-on, unit molded rubber/plastic cupsole bottom with an encircling foxing-like band that overlaps the upper by a vertical height of 1/8-inch and more. You have informed this office by telephone that the boot will be valued at over $3 but not over $6.50 per pair. The applicable subheading for this infant/child’s size 7 boot, identified as Style #H7705H0005, will be 6402.91.7090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics…which is not sports footwear...covering the ankle…other…which has a foxing or a foxing-like band...other...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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it 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." 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