The tariff classification of footwear

N034380 August 11, 2008 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.7090, 6402.99.8090, 6404.19.7090 Mr. Alexander Wu Koncord Corp. 497 Wyndam Hill Court Suwanee, GA 30024 RE: The tariff classification of footwear Dear Mr. Wu: In your letter dated July 23, 2008, you requested a tariff classification ruling for five styles of footwear. You have submitted samples identified as JY-80058, JY-6656, 170030, RB-7301 and RB-12308. All five styles are children’s below-the-ankle shoes with unit-molded outer soles that overlap the uppers by more than ¼ inch. All five styles have foxing or foxing-like bands. The shoes have various closures and are not slip-on. The applicable subheading for styles JY-80058 and 170030 will be 6402.99.8090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: not covering the ankle: other: valued over $6.50 but not over $12/pair, other. The general rate of duty will be 90 cents/pair plus 20 percent ad valorem. The applicable subheading for styles JY-6656 and RB-12308 will be 6402.99.7090, HTSUS, which provides for footwear with outer soles and uppers of rubber/plastics: other: not covering the ankle: other: valued over $3 but not over $6.50/pair, other. The general rate of duty will be 90 cents/pair plus 37.5 percent ad valorem. The applicable subheading for style RB-7301will be 6404.19.7090, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of textile materials: other: other: valued over $3 but not over $6.50/pair, other. The general rate of duty will be 90 cents/pair plus 37.5 percent 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, 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." 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