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 March 18, 2009 you requested a tariff classification ruling.
The two submitted half pair samples are both baby/infants size sneaker-type shoes that do not cover the ankle and are identified as “Pink Girls” style# 1967 and “Blue Boys” style# 1968. You state that both these baby shoes have leather uppers and predominately leather outer soles with rubber inserts under the heel and forefoot. Both these shoe styles which you state are baby shoes, are classified as footwear for persons other than for men, youths and boys, or women.
The applicable subheading for both baby/infants shoes, identified as “Pink Girls” style# 1967 and “Blue Boys” style# 1968, will be 6403.59.9061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with uppers predominately of leather and outer soles of leather; which does not cover the ankle; other; for other persons…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 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."
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