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 E87674 - NY E87723 > NY E87675

Previous Ruling Next Ruling
NY E87675

October 15, 1999

CLA-2-64:RR:NC:TP:347 E87675


TARIFF NO.: 4202.92.45, 6404.19.50

Mr. Kurt W. DeHaan
DeHaan Corporation
Bertram Business Center
1165 Linda Vista Drive
Suite 111
San Marcos, CA 92069

RE: The tariff classification of children’s shoes from China.

Dear Mr. DeHaan:

In your letter dated September 14, 1999, you requested a tariff classification ruling.

You have submitted samples for ten styles of infant/toddler shoes, marked items #1-10. All ten styles are slip-on shoes with closed toes and closed heels. Items #1-4 and #6-9 all feature textile uppers and rubber/plastic outer soles with foxing-like bands applied or molded at the sole and overlapping the upper. These styles also feature closures which secure the shoes to the feet, such as a slide fastener or a velcro strap across the instep. Item #5 is also a slip-on shoe with a closed toe and heel, without closures, and features a foxing-like band applied or molded at the sole and overlapping the upper. You state these shoes are valued at approximately $.95-$1.25 per pair. The applicable subheading for the shoes, items #1-9, will be 6404.19.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately of textile materials, in which the outer sole’s external surface is predominately of rubber and/or plastics, which is other than athletic footwear, which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather, which is of the slip-on type, which has a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper, and which, you state, is not valued over $3.00 per pair. The rate of duty will be 48% ad valorem.

Item #10 is a size 23 infant’s shoe with a rubber/plastic upper and outer sole and a lace-tie closure. We cannot issue you a binding classification ruling for this style since you must first provide us with an external surface area percentage measurement of the rubber/plastic and textile materials which make up the upper of this shoe. In your measurement of the textile portion, include the textile topline white trim, the blue textile piping along the upper, and the exposed stitching on both sides of the upper.

You have also submitted what you refer to as a “PlasticTote Bag/Multi-Use Container,” item #11, which is a heart shaped clear plastic carrying case with a slide fastener on one side and a plastic handle on top. From the paperwork you have submitted with the sample footwear, it appears that you plan to import the footwear with the plastic carrying case. This PVC carrying bag is shaped and fitted to contain one pair of shoes. If imported without the shoes, this item is classified in HTS 4202.92.45, HTS, which provides for travel, totes, sport or similar bags with an outer surface of a sheeting of plastic, designed for repetitive use and to contain personal effects during travel. If imported and presented with the shoes ready for sale without repacking, item is classified therewith the content.

We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the samples submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes and bag 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.”

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 212-637-7089.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: