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NY N012396




June 20, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.7090

Mr. Kevin Maher
C-Air CHB
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of footwear from China

Dear Mr. Maher:

In your letter dated June 6, 2007, on behalf of The Children’s Place, you requested a tariff classification ruling for children’s shoes.

The submitted sample, identified as Style #L7705H0002, is a little girl’s size 7 shoe with a predominately rubber/plastic upper that does not cover the ankle and a rubber/plastic sole. The shoe has an adjustable hook-and-loop closure strap at the instep and includes a small decorative plastic and textile flower-like accessory sewn on at the front of the vamp. The shoe also has a cemented-on unit molded rubber/plastic cupsole bottom with an encircling foxing-like band that overlaps the upper by a vertical height of over 1/8-inch and more. You have informed this office by telephone that the shoe will be valued at over $3 but not over $6.50 per pair.

The applicable subheading for this infant/child’s size 7 shoe, identified as Style #L7705H0002, will be 6402.99.7090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers predominately of rubber or plastics, which is not sports footwear,which does not cover the ankle, other which has a foxing or a foxing-like band, and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% 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/.

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,

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