CLA-2-64T:RR:NC:SP:247
Ms. Fifi Pudjijanto
Gap, Inc.
2 Folsom Street
San Francisco, CA 94105
RE: The tariff classification of footwear from China
Dear Ms. Pudjijanto
In your letter dated March 12, 2009 you requested a tariff classification ruling for two infant shoes identified as BabyGap Styles 664310 and 664312. Both styles have outer soles and uppers of predominantly rubber/plastics material.
Style 664310 is a slip-on shoe with simulated laces. The shoe covers the ankle. Style 664312 has a hook & loop closure and does not cover the ankle. You state that the external surface area of the upper for both styles is over 90 percent rubber/plastics including accessories or reinforcements. Both styles have foxing or foxing-like bands applied at the sole and overlapping the upper.
The applicable subheading for Style 664310 will be 6402.91.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: covering the ankle: other: footwear having a foxing or foxing-like band: other: valued not over $3/pair, other. The rate of duty will be 48 percent ad valorem.
The applicable subheading for Style 664312 will be 6402.99.6090, HTSUS, which provides for footwear with outer soles and uppers of rubber/plastics: not covering the ankle: other: footwear with a foxing or foxing-like band wholly or almost wholly of rubber or plastics: other valued not over $3/pair, other. The rate of duty will be 48 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