CLA-2-64:RR:SP:247
Mr. Frank Prackler
Harold I. Pepper, Inc.
486A Sunrise Highway, Suite 203
Rockville Centre, NY 11570
RE: The tariff classification of footwear from China.
Dear Mr. Prackler:
In your letter dated May 6, 2008, you requested a tariff classification ruling on behalf of Tawil Associates, Inc., for an item identified as J1551 Newborn Shoe. The sample is an infant girl’s slip-on shoe with an outer sole identified as 100% polyurethane textile material and an upper of rubber/plastics material.
The applicable subheading for style J1551 Newborn Shoe will be 6405.90.9000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear: other: other. The general rate of duty will be 12.5 percent ad valorem.
You also requested a classification ruling for the same style shoe with an outer sole and upper of leather identified as J1551A Newborn Shoe. You have not provided a sample of the leather version.
The applicable subheading for style J1551A will be 6403.59.9061, HTSUS, which provides for footwear with outer soles and uppers of leather: other: for other persons: other. The general rate of duty will be 10 percent ad valorem.
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."
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