CLA-2-64:OT:RR:NC:N4:447
Ms. Pam Freyder
Coryal, LLC
2932 Wilshire Blvd., Suite 200
Santa Monica, CA 90403
RE: The tariff classification of footwear from China
Dear Ms. Freyder:
In your letter dated June 5, 2009 you requested a tariff classification ruling.
The submitted sample is a pair of children’s shoes identified as style number 2104. The shoes have molded rubber/plastics material uppers that are shaped to look like a dog, which is presented complete with a dangling molded red tongue, a ridged snout, frontal paws, dangling ears, painted blue eyes and a short dangling upturned tail. The molded rubber/plastic upper, which does not cover the wearer’s ankle, also includes a narrow textile topline collar with a cinch lace closure. We presume based on a visual estimate that textile material accounts for less than 10% of the external surface area of the upper. The shoe has a separately attached and molded rubber/plastic outsole with sidewalls that overlap the upper with a foxing-like band. You state in your letter that this children’s shoe will be valued at over $6.50 but less than $12.00 per pair.
The applicable subheading for the child’s shoe, style number 2104, will be 6402.99.8091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; which does not have open toes or open heels; which has a foxing or foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% 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, 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