CLA-2-64:OT:RR:NC:SP:247
Ms. Maureen Ford
Toys”R”Us, Inc.
One Geoffrey Way
Wayne, NJ 07470-2030
RE: The tariff classification of footwear from China
Dear Ms. Ford:
In your letter dated November, 28, 2008 you requested a tariff classification ruling.
The submitted half pair sample identified as Item #1968, a girl’s leather slipper, is a slip-on infant’s size shoe with a soft leather upper that does not cover the ankle and a sewn-on leather sole. You state that a boy’s version of the same shoe is also available and is identified as Item #1967. Based on our examination of the submitted sample, we will presume that a complete, predominately leather upper was stitched to the leather sole wrong side out before the shoe was turned right side out again by hand. We will therefore classify this infant’s shoe as “turn or turned footwear.”
The applicable subheading for the infant’s shoes identified as Item #1968 for girls and Item #1967 for boys, will be 6403.59.1561, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with uppers and outer soles predominately of leather, which is not “sports footwear,” which does not cover the ankle and in which the upper is sewn to the outer sole by means of “turned” construction. The general rate of duty will be 2.5% ad valorem.
As a result of recent legislation, the infant’s shoe, identified as Item #1968 for girls and Item #1967 for boys, is eligible for temporary duty free treatment under subheading 9902.22.48, HTSUS, which provides for turn or turned footwear with outer soles of leather, other than for men or women (provided for in subheading 6403.59.15).
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, the footwear 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