CLA-2-64:RR:NC:SP:247
Mr. Chin Chen Ma
J&B Services USA Inc.
46-35 218th St.
Bayside, NY 11361
RE: The tariff classification of footwear from China
Dear Mr. Ma:
In your letter received June 18, 2007 you requested a tariff classification ruling for a child’s shoe with a non-woven textile fabric upper and composition leather sole.
The submitted sample, identified as Style No. FR0065-TL, is a little girl’s shoe with a predominately textile material upper that does not cover the ankle. This child’s size shoe has a hook-and-loop closure strap at the instep and a cemented-on cupsole bottom with an outer sole comprised of both rubber/plastics and composition leather materials in contact with the ground. You have provided an independent lab report, stating the constituent material of the outer sole with the greatest surface area in contact with the ground is composition leather (58.48%).
The applicable subheading for the children’s shoe, identified as Style No. FR0065-TL, will be 6404.20.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole is of leather or composition leather; and in which the shoe, by weight, is over 50% as a total of textile materials, rubber and plastics and 10% or more of rubber and/or plastics. The general rate of duty will be 37.5% ad valorem.
Chapter 99, HTSUS, provides for temporary modifications to the Harmonized Tariff Schedule of the United States established by legislative, executive and administrative action. Subheading 9902.22.09 provides a temporary free rate of duty for footwear for persons other than women, with outer soles of leather or composition leather and with uppers of textile materials (provided for in subheading 6404.20.60).
In this regard, your shoe for children, identified as Style No. FR0065-TL, will receive preferential duty treatment under the provision of 9902.22.09, HTSUS.
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