The tariff classification of footwear from China

N020343 December 6, 2007 CLA-2-64:OT:RR:NC:247 CATEGORY: Classification TARIFF NO.: 6402.99.3171, 6402.99.4080, 6404.19.3580, 6404.19.5090 Ms. Maureen Ford Toys “R” Us, Inc. One Geoffrey Way Wayne, NJ 07470-2030 RE: The tariff classification of footwear from China Dear Ms. Ford: In your letter dated November 26, 2007, you requested a tariff classification ruling for four infant’s footwear styles. Item 656577 is an infant’s closed toe, closed heel, lace-up shoe with an outer sole of rubber/plastics and an upper of textile material. You have provided a value of less than $3/pair. The applicable subheading for item 656577 will be 6404.19.5090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: other: valued not over $3/pair: other, other. The general rate of duty will be 48 percent ad valorem. Item 1003 is an infant’s open toe, open heel sandal with an outer sole and upper of rubber/plastics. The shoe features a vamp decorated with textile material and an ankle strap with a hook & loop closure. The applicable subheading for item 1003 will be 6402.99.4080, HTSUS, which provides for footwear with outer soles and uppers of rubber/plastics: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: footwear with open toes or open heels: other. The general rate of duty will be 37.5 percent ad valorem. Item 100A is an infant’s open toe, open heel sandal with an outer sole and upper of rubber/plastics. The shoe features vamp and ankle straps secured by hook & loop closures. The applicable subheading for item 100A will be 6402.99.3171, HTSUS, which provides for footwear with outer soles and uppers of rubber/plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: other. The general rate of duty will be 6 percent ad valorem. Item 100C is an infant’s open toe, open heel sandal with an outer sole of rubber/plastics and an upper of textile material. The shoe features two straps with hook & loop closures. The applicable subheading for item 100C will be 6404.19.3580, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: other: footwear with open toes or open heels: other, other. The general rate of duty will be 37.5 percent ad valorem. The submitted samples of item 1003, 100A and 100C are not marked with the country of origin. Therefore, if imported as is, they 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." 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/. 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