The tariff classification of footwear from Taiwan

N034859 August 11, 2008 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.3580 Mr. Juno Yoon Pro Line Manufacturing Co. 186 Parish Drive Wayne, NJ 07470 RE: The tariff classification of footwear from Taiwan Dear Mr. Yoon: In your letter dated July 25, 2008, you requested a tariff classification ruling for a shoe identified as Style A-7263-3. The submitted sample labeled “YTH’S US#13” is a slip-on, below-the-ankle shoe with an outer sole of rubber/plastics and an upper of textile material. The unit-molded outer soles overlap the upper by just less than ¼ inch. While this size shoe does not have a foxing or foxing-like band, smaller sizes may. In T.D. 83-116, dated June 22, 1983, Customs set forth guidelines relating to the characteristics of foxing and foxing-like bands. We noted that unit molded footwear is considered to have a foxing-like band if a vertical overlap of 1/4 inch or more exists from where the upper and the outsole initially meet (measured on a vertical plane), and that if the overlap is less than 1/4 inch, the footwear is presumed not to have a foxing-like band. In HQ 087098 dated June 12, 1990, Customs ruled that children's shoes ( U.S. Boys size 8.5-11, U.S. Girls size 8.5-12) having an overlap of 3/16 of an inch or more and infant's shoes having an overlap of 1/8 of an inch or more should be considered to have a foxing-like band. If the extent of the overlap covers between 40 percent and 60 percent of the perimeter of the shoe, the shoe may possess a foxing-like band. T.D. 92-108, 26 Cust. Bul. 362 (November 10, 1992). The applicable subheading for style A-7263-3 will be 6404.19.3580, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile materials: footwear of the slip-on type (except footwear having a foxing or foxing-like band wholly or almost wholly of rubber/plastics applied or molded at the sole and overlapping the upper: other. The general rate of duty will be 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 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." 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