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NY M87107




October 26, 2006

CLA-2-64:RR:NC:SP:247 M87107

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.90 ; 6403.99.90

Mr. Robby Menon
Robeez Footwear Ltd.
7979 Enterprise Street
Burnaby BC V5A 1V5
Canada

RE: The tariff classification of footwear from China

Dear Mr. Menon:

In your letter dated October 4, 2006 you requested a tariff classification ruling for five half pair samples of children/toddler’s shoes with leather uppers and rubber/plastic soles.

The three submitted shoe samples that are identified with paper name tags adhered on their soles as style names “Monkey, Lollipop and Mary Jane,” all have leather uppers that do not cover the wearer’s ankle and a single hook-and-loop strap closure at the instep. The other two submitted shoe samples are also marked with paper nametags that identify them as style names “Puppy ankle boot” and “Fire truck ankle boot.” Both these shoes have leather uppers that cover the wearer’s ankle and a hook-and-loop strap closure at the instep. All five submitted shoe styles have sewn and cemented-on rubber/plastic outer soles. Your letter states that these shoes will range in U.S. children’s shoe sizes 4 to 8 and that they will all be valued at over $2.50 per pair.

The applicable subheading for the three shoes, identified as style names Monkey, Lollipop and Mary Jane, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem.

The applicable subheading for the two shoes, identified as style names “Puppy ankle boot” and “Fire truck ankle boot” will be 6403.91.90, HTSUS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which covers the ankle; for other persons. 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 marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

Section 134.46, Customs Regulations (19 CFR 134.46), deals with cases in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin. In such a case, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," Product of," or other words of similar meaning.

In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same side(s) or surface(s) in which the name or locality other than the actual country of origin appears.

We note that the submitted sample shoes are not marked with the country of origin. Therefore, if imported as is, the shoes will not meet the country of origin marking requirement of 19 U.S.C. 1304. You state in your letter that the final production shoes will have country of origin markings and you provide a picture to illustrate how you intend to have the marking label on the inner upper linings of the shoe, with the words “Made in China” prominently and legibly displayed in close proximity to the phrase “Designed in Canada.” The proposed marking appear to satisfy the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking for the imported shoes.

We are returning the samples 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,

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