The tariff classification of footwear from China

N019186 November 16, 2007 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.5090 ; 6405.20.9090 Mr. Angelo Papa S.J. Stile Associates Ltd. Hemisphere Center Route 1&9 South Newark, NJ 07114 RE: The tariff classification of footwear from China Dear Mr. Papa: In your letter dated October 29, 2007, on behalf of Silver Goose Inc., you requested a tariff classification ruling for two half pair shoe samples for infants, without style numbers or item names provided. The shoes are only identified as “baby booties” with a “soft” and a “hard” sole. The two sample “booties” both have uppers that cover the baby’s ankle and are made of, you state, a woven micro-fiber polyester textile material with a plush fuzzy ankle collar. Both baby shoes have hook-and-loop closure straps at the sides and a separately applied outer sole attached by stitching. One baby shoe sample has what you describe as a “hard sole” made of unit molded rubber/plastic, while the other sample shoe has a “soft sole” made of a separately applied outsole of a non-woven textile material. Your letter also states that these baby shoes will both be valued at less than $3 per pair. The applicable subheading for the “baby bootie” shoe with the “hard sole” will be 6404.19.5090, Harmonized Tariff Schedule of the United States (HTSUS), 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 not “athletic footwear”; which does not have open-toes or open-heels; which is not a slip-on; other; valued not over $3.00 per pair. The rate of duty will be 48% ad valorem. The applicable subheading for the “baby bootie” shoe with the “soft sole” will be 6405.20.9090, HTSUS, which provides for other footwear, with uppers of textile material and outer soles of other than rubber, plastics, leather or composition leather; in which the upper, by weight, predominately consists of other than vegetable fibers or wool (linings, accessories or reinforcements not included). The rate of duty will be 12.5% 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 samples are not marked with the country of origin. Therefore, if imported as is, the footwear 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