United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY D85024 - NY D85084 > NY D85031

Previous Ruling Next Ruling

December 15, 1998

CLA?2?64:NO:CO:FNIS:D09 D85031

CATEGORY :Classification

TARIFF NO.:6405.20.30

Roberto Colon, President
Eleven Eleven Corporation
P.O. Box 305
Catano, Puerto Rico 00968-8006

RE: The tariff classification of an infants shoe from Thailand

Dear Mr. Colon:

In your letter dated November 25, 1998, you requested a tariff classification ruling.

You submitted one sample which you call Item Code#237. The shoe is an infants shoe with a textile upper held to the foot with an elastic band around the ankle portion. The sole is textile and the shoe contains a removable cardboard intersole. Subsequent telephonic conversation with you reveals the upper and sole to be 100 percent cotton.

We note that the submitted sample is not marked with the country of origin. Therefore if imported as is, the sample will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoes would not be considered 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."

The applicable subheading for the above shoe will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole's external surface is predominately other than rubber, plastics, leather, or composition leather; in which the upper's external surface is predominately textile materials; in which there is a line of demarcation between the sole and the upper; and in which the upper by weight, predominately consists of vegetables fibers such as cotton or flax. The rate of duty will be 7.5 percent ad valorem.

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.


Allen H. Paterson
Port Director

Previous Ruling Next Ruling

See also: