CLA-2-64:RR:NC:TA:347 H80511
Mr. John deBoer
Wal Mart Stores, Inc.
702 SW 8th St.
Bentonville, AR 72716-0410
RE: The tariff classification of footwear from China
Dear Mr. deBoer:
In your letter dated May 4, 2001 you requested a tariff classification ruling.
The submitted half pair sample, identified as “Style # TCA-3575” is a woman’s below the ankle height athletic-type shoe. It has a stitched together textile material upper, a lace closure and a cemented-on molded rubber/plastic bottom, which overlaps the upper at the sole by varying heights of ¼-inch and more, all around the shoe. We consider this shoe to have a foxing-like band. You state that this shoe will be valued at $2.80 per pair.
The applicable subheading for this shoe, identified as “Style # TCA-3575,” will be 6404.11.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is “athletic footwear”; which has a foxing-like band; and which is valued at not over $3.00 per pair. The rate of duty will be 48% ad valorem.
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. We note that the shoe sample you have provided for this ruling request has not been marked with its country of origin. Therefore, if imported as is, this shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.
We are returning the sample as you requested.
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 212-637-7089.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division