CLA-2-64:OT:RR:NC:SP:247
Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of footwear from China
Dear Mr. Maher:
In your letter dated November 19, 2007, on behalf of The Children’s Place, you requested a classification ruling.
The submitted sample is a girl’s shoe, identified as Style #T7705H0004, with a predominately leather material upper that does not cover the ankle and that is held to the foot by a strap secured with a hook-and-loop closure. The shoe has a unit molded rubber/plastics sole that overlaps the upper. You have provided an “Interim Footwear Invoice” form with your ruling request which states that the greatest external surface area material of the upper of this shoe, with accessories or reinforcements excluded, is leather. You state that the shoe will be valued at over $2.50 per pair.
The applicable subheading for the girl’s shoe, Style #T7705H0004, 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. 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."
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 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division