Krista L. Olsson
V. Alexander & Co., Inc.
P. O. Box 291929
Nashville, TN 37229-1929
RE: The tariff classification of an infants shoe from Taiwan
Dear Ms Olsson:
In your letter dated February 9, 1999, you requested a tariff classification ruling on behalf of your client, Oshkosh BInc.
You submitted one sample which you call Wave Runner, style #5135. The Wave Runner is an infantbelow the ankle, open toe, open heel shoe which is held to the foot by an elastic textile covered strap measuring approximately 1/2 inches in width by 3 inches in length stitched to each side of the upper. The shoe has an outer sole of rubber and the upper is plastic and includes the elastic textile covered rubber strap.
We note that the submitted sample is not marked with the country of origin. Therefore if imported as is, the sample will not meet the country of origin marking requirements of 19 U.S.C. §1304. Accordingly, the shoes would not be considered 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."
The applicable subheading for the above shoe will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics; (note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer soles external surface is predominately rubber and/or plastics; in which the upper's external surface is 90% or less rubber and/or plastics after every accessory and reinforcement present is included as part of it; in which the top of the upper is below the top of the ankle bone; which has open toes or open heels; and which does not have a foxing-like band. The rate of duty will be 37.5 percent ad valorem.
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.
Allen H. Paterson
New Orleans, LA