The tariff classification of footwear from China

N073375 September 2, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.7090 Mr. Paul Leitner Oceanland Service Inc. 8054 E. Garvey Ave., #200 Rosemead, CA 91770 RE: The tariff classification of footwear from China Dear Mr. Leitner: In your letter dated August 18, 2009 you requested a tariff classification ruling on behalf of Erasoul Enterprises, Inc., for three children’s athletic shoes Identified as BLB0985, 6010 and 6002. The submitted samples are children’s athletic shoes with outer soles of rubber or plastics. You state that the uppers will be entirely of plastic upon manufacture. This ruling is being issued based upon the accuracy of your statements. All three styles have foxing or foxing-like bands. You have provided a value of between $3.75 and $5.15/pair for all styles. The applicable subheading for all three styles will be 6402.99.7090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: other: valued over $3 but not over 6.50/pair, other. The rate of duty will be 90 cents/pair plus 37.5 percent 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, 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 Richard Foley at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division