The tariff classification of footwear from China

N019932 December 3, 2007 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.7090 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 November 16, 2007, on behalf of The Children’s Place, you requested a classification ruling. The submitted sample is a girl’s shoe, identified as Style #S8692G0005, with a predominately rubber/plastics material upper that does not cover the ankle and that is held to the foot by two straps secured by hook & loop closures. The shoe has a molded rubber/plastics outsole that overlaps the upper with a foxing-like band. You have provided an external surface area percentage measurement of the upper that states it is 88 percent rubber/plastics, 20 percent textile and 2 percent other materials. You have also informed this office by telephone that the shoe will be valued at $4.67 per pair. The applicable subheading for the girl’s shoe, Style #S8692G0005, will be 6402.99.7090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including accessories or reinforcements); which does not have open toes or open heels or is not a slip-on; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is 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