CLA-2-64:RR:NC:347:I84526
Ms. Stacy Haines
Wal Mart Stores, Inc.
601 N. Walton
Bentonville, AR 72716-0410
RE: The tariff classification of footwear from China
Dear Ms. Haines:
In your letter dated July 18, 2002, you requested a tariff classification ruling for five samples of footwear described as “aqua-socks”.
The samples submitted are identified as style number VS# TCJ-9899B Black and Blue, VS# TCJ-9908 Blue and Green, VS# TCJ-9899Y Blue and Pink, VS# TCJ-9899L Black and Pink and VS# TCJ-9899L Black and Gray. All styles have uppers of textile material and outer soles of rubber/plastics. The shoes are slip-on, do not cover the ankle and have unit molded rubber bottoms that overlap the uppers by ¼ inch around the entire shoe. The bottom is composed of a complete unit-molded rubber/plastics outer sole to which a layer of textile material has been adhered to the outer walking surface. You state that the component material of the outer sole comprising the greatest surface area in contact with the ground is textile.
The applicable subheading for all five styles will be 6405.20.90, Harmonized Tariff Schedule of the United States, (HTS), which provides for other footwear with uppers of textile material, other. The general rate of duty will be 12.5 percent ad valorem.
The submitted samples are not marked with the country of origin. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a 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