CLA-2-64:OT:RR:NC:N4:447
Ms. Edith Tolchin
EGT Global Trading
P.O. Box 231
Florida, NY 10921
RE: The tariff classification of footwear from China
Dear Ms. Tolchin:
In your letter dated July 3, 2010 you requested a tariff classification ruling for three pairs of infant shoes.
The submitted sample identified as “Saddle Sneakers” are below-the-ankle lace-up infant shoes with outer soles and uppers composed of “synthetic leather”. Synthetic leather is considered rubber/plastics for tariff classification purposes. These shoes feature a foxing or foxing-like band which completely encircle each shoe and overlap the uppers by 1/8 of an inch. You provided an F.O.B. value between $1.00 and $3.00 per pair.
The applicable subheading for “Saddle Sneakers” baby shoes will be 6402.99.6090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; having a foxing or foxing-like band applied or molded at the sole and overlapping the upper; footwear not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; valued not over $3/pair; other: other. The rate of duty will be 48% ad valorem.
The submitted samples identified as “Lace-Up” and “T-Strap” baby shoes, are a pair of below-the-ankle infant shoes with outer soles and uppers composed of what you describe as “actioned leather.” “Actioned leather” is considered leather for Chapter 64 tariff classification purposes. You state that your client considers these shoes to be “turned” footwear. We performed a physical and visual examination of these shoes to verify such. By removing the insoles and hand turning the sample shoes wrong side out, it appears that the leather upper of each shoe was stitched to the leather sole wrong side out before the shoe was turned right side out again, thereby meeting the definition of “turn or turned footwear.” Therefore, we will classify these shoes accordingly.
The applicable subheading for both “Lace-Up” and “T-Strap” baby shoes will be 6403.59.1561, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear with outer soles of leather: other: other: turn or turned footwear: other. The rate of duty will be 2.5% 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/.
Submitted samples “Lace-Up” and “T-Strap” are not marked with the country of origin. Therefore, if imported as is, they 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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division