The tariff classification of footwear from China

N030521 June 23, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.20.3090, 9902.13.92 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 June 9, 2008, on behalf of the importer The Children’s Place, you requested a tariff classification ruling. The submitted sample, identified as style #1868309C03, is an infant’s size crib shoe with, you state, a predominately cotton canvas textile material upper and a textile material sole. The shoe also has two plastic hook-and-loop closure straps across the instep, a plastic toe portion and an encircling plastic sidewall wrap. The applicable subheading for the infant’s shoe, style #1868309C03, will be 6405.20.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, with uppers of textile materials and outer sole’s of other than rubber, plastics, leather or composition leather; in which the upper is predominately of vegetable fibers such as cotton or flax (linings, accessories or reinforcements not included); other than for men or women. The general rate of duty will be 7.5% ad valorem. As a result of recent legislation, this infant’s shoe identified as style #1868309C03, if imported on or before 12/31/2009, is eligible for a temporary reduced duty rate of 6.5% under 9902.13.92, HTSUS, which provides for other footwear with uppers of vegetable fibers, other than such footwear for men or women (provided for in subheading 6405.20.30). 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