CLA-2-64:RR:NC:SP:247
Ms. Kim Young
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504
RE: The tariff classification of footwear from China
Dear Ms. Young:
In your letter dated April 18, 2007, on behalf of Meijer Distribution, you requested a tariff classification ruling for two samples of children’s shoes, identified as “Falls Creek Z Strap” Style# BY9452 and “Falls Creek Dude” Style# BI9193.
The two submitted half pair samples are both below-the-ankle height athletic-type shoes that have uppers predominately of leather. You state in your letter that Style# BY9452 has an upper that is 66.5% leather, 5.5% rubber/plastics, 24.4% textiles and 3.6% metal, and that Style# BI9193 has an upper of 46% leather, 32.89% rubber/plastics and 21.49% textiles. Both these shoes also have padded textile tongues, functional closures with adjustable hook-and-loop straps and cemented-on, unit molded rubber/plastic outsoles. You have informed this office by telephone that the shoes will both be valued at over $2.50 per pair.
The applicable subheading for both these shoes, identified as Style# BY9452 and Style# BI9193, will be 6403.99.9041, Harmonized Tariff Schedule of the United States (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. The rate of duty will be 10% 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 shoes will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoes 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