CLA-2-64:RR:NC:SP:247
Mr. Zheng Lu
ShooFoo, Inc.
3607 Kings Way, SE
Olympia, WA 98501
RE: The tariff classification of footwear from China
Dear Mr. Lu:
In your letter dated May 23, 2007 you requested a tariff classification ruling.
The submitted half pair sample, which you identify as “Soft Sole Baby Sneakers,” is a slip-on type infant’s size shoe with a predominately leather upper that does not cover the ankle. The shoe also has an outer sole of both rubber/plastics and leather materials, with rubber/plastics being the constituent material with the greatest surface area in contact with the ground. You have informed this office by telephone that this soft cowhide leather upper baby shoe will have an imported valued of over $2.50 per pair.
The applicable subheading for the submitted shoe, that you identify only by name as the “Soft Sole Baby Sneaker,” will be 6403.99.9071, 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 sample is not marked with the country of origin. Therefore, if imported as is, it 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