CLA-2-64:OT:RR:NC:SP:247
Ms. Alexander Wu
Koncord Corp.
497 Wyndam Hill Court
Suwanee, GA 30024
RE: The tariff classification of footwear from China.
Dear Ms. Wu:
In your letter received September 4, 2008 you requested a tariff classification ruling for four styles of children’s shoes identified as Style #’s B075241B, F280-15, ZL-14 and JLS-A.
Style # B075241B is a child’s low-top athletic-type shoe with a rubber/plastics material upper that is assembled by functional stitching. The shoe has a two strap hook-and-loop closure at the instep and a molded rubber/plastic outsole that overlaps the upper with a foxing-like band. You state that the shoe will be valued at $6.00 per pair.
The applicable subheading for the child’s shoe, Style #B075241B, will be 6402.99.7090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface measure over 90% rubber or plastics (including accessories or reinforcements); which has a foxing or foxing-like band; which does not have open toes or open heels; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% ad valorem.
Style # F280-15 is a child’s below the ankle height shoe with a predominately leather upper and a rubber/plastic outer sole. You state that the shoe will be valued at over $2.50 per pair.
The applicable subheading for the child’s shoe, Style # F280-15, will be 6403.99.9071, HTSUS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for other persons; valued over $2.50 per pair, other, other. The rate of duty will be 10% ad valorem.
Style # ZL-14 is a child’s above the ankle height textile upper shoe with a functional slide fastener closure at the instep, while Style # JLS-A is a child’s slip-on shoe with a sock-top textile material upper that cover the ankle. Both these shoes have unit molded rubber/plastic outsoles with sidewalls that encircle and overlap their respective uppers with foxing-like bands. You state that both these shoes will be valued at less than $3.00 per pair.
The applicable subheading for the two children’s shoes identified as Style ZL-14 and JLS-A will be 6404.19.5090, HTSUS, which provides for footwear, with an upper predominately of textile materials; with an outer sole predominately of rubber and/or plastics; which is not “athletic footwear”; which does not have open-toes or open-heels; which has a rubber/plastic foxing or foxing-like band; and which is valued not over $3.00 per pair. The rate of duty will be 48% 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, the footwear 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