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NY L86130

July 15, 2005

CLA-2:64:RR:NC::247 L86130


TARIFF NO.: 6404.11.80, 6404.19.80

Ms. Florence Lam
Marubeni America Corporation
450 Lexington Avenue
New York, NY 10017-3984

RE: The tariff classification of footwear from China.

Dear Ms. Lam:

This letter replaces NY L85763 which contains a clerical error in the description of the merchandise.

In your letter dated June 15, 2005 you requested a tariff classification ruling for children’s footwear from China. You have submitted samples of styles TRC 1025, TRC 1034, TRC 1035 and TRC 1037. All four styles are children’s low-cut, sneaker type, shoes that have rubber/plastics outer soles. You have provided percentage measurements for the uppers of all four styles indicating that textile material predominates by external surface area. Per telephone discussions with National Import Specialist, Richard Foley, you were informed that this information may be verified upon importation.

TRC 1025, TRC 1035 and TRC 1037 all have hook & loop closure systems. The applicable subheading for these three styles will be 6404.11.80, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material, tennis shoes, basketball shoes, gym shoes, training shoes and the like, other, valued over $6.50 but not over $12/pair. The general rate of duty will be 90 cents per pair plus 20 percent ad valorem.

TRC 1034 is a slip-on shoe. The unit-molded rubber/plastics outer sole overlaps the upper by more than 3/16 inch and is a foxing or foxing-like band. The applicable subheading for this style will be 6404.19.80, HTS, which provides for footwear with outer soles of rubber/plastics and uppers of textile material, other, valued over $6.50 but not over $12/pair. The general rate of duty will be 90 cents per pair plus 20 percent ad valorem.

We note that the submitted samples have a country of origin label sewn to the base of the tongue or some other inconspicuous place inside the shoe. 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."

We further note that the shoe boxes submitted along with the sample footwear have “TSUKIHOSHI” trademark “ESTABLISHED IN JAPAN SINCE 1873” printed in large lettering on the box top. If the shoes of foreign origin are conspicuously and legibly marked with their country of origin, then marking the unsealed shoe box with the country of origin of the shoe is unnecessary, provided that the boxes have no place or locality references printed on them. Customs has previously held that cardboard shoe boxes are disposable containers excepted from marking with their own country of origin under 19 C.F.R. 134.24(c)(1). However, if the shoe box has a locality reference other than the country of origin of the imported footwear, it must be marked with the country of origin of the imported footwear in a conspicuous place to satisfy the requirements of 19 C.F.R.

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.


Robert B. Swierupski

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