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NY 803597



11/22/94

CLA-2-64:S:N:N8:347 803597

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.60, 6402.99.30, 6402.99.60, 6404.19.50

Mr. Tim Schwanke
15312 Carrollton Lane
Tampa, FL 33624

RE: The tariff classification of footwear from Thailand.

Dear Mr. Schwanke:

In your letter dated August 28, 1994, you requested a tariff classification ruling for five styles of baby shoes. In your request you provided preclassification work sheets for each style. The classifications provided are based on a visual examination of the percentage of external surface area of the upper (ESAU) materials. The values used to provide tariff classifications for the submitted samples were taken from the attached hang-tags.

Style SS-121 is an over the ankle infants shoe with an outer sole and upper of rubber or plastic. The shoe has lace closures and textile trim. You state that the textile trim accounts for 5 percent of the external surface area of the upper (ESAU) including any accessories and reinforcements (A/R). However, a visual examination of the shoe indicates that the textile portion accounts for over 10 percent of the ESAU including A/R.

The applicable subheading for this shoe will be 6402.91.60, (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, covering the ankle, having uppers of which not over 90 percent of the external surface area is rubber or plastic, valued not over $3/pair. The general rate of duty will be 48 percent ad valorem.

Style SS-125 is an infants shoe with an outer sole and upper of rubber or plastic and textile. The shoe has a textile trim and collar and a hook and loop closure. You state that the textile portion accounts for 15 percent of the ESAU including any accessories and reinforcements.

The applicable subheading for this shoe will be 6402.99.60, (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, other, valued not over $3/pair. The general rate of duty will be 48 percent ad valorem.

Style SS-126 is an infants shoe with an outer sole and upper of rubber and plastic. The shoe has textile trim, a hook and loop strap closure and features a cat face plastic accessory covering the top of the shoe. You state that the textile trim accounts for 5 percent of the ESAU including any A/R. However, a visual examination of the shoe indicates that the textile portion accounts for over 10 percent of the ESAU including A/R.

The applicable subheading for this shoe will be 6402.99.60, (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, other, having uppers of which not over 90 percent of the external surface area is rubber or plastic, other, valued under $3/pair. The general rate of duty will be 48 percent ad valorem.

Style SS-118 is an infants shoe with an outer sole of rubber or plastic and an upper of textile material. The shoe has a zipper closure.

The applicable subheading for this shoe will be 6404.19.50, (HTS), which provides for footwear with outer soles of rubber or plastic and uppers of textile material, other, valued not over $3/pair, other. The general rate of duty will be 48 percent ad valorem.

Style SS-115 is an infants sandal style shoe with open toes and heels. The outer sole and uppers are rubber or plastic. The shoe has a buckle closure and textile trim. You state that the textile trim accounts for 5 percent of the ESAU including any A/R. However, a visual examination of the shoe indicates that the textile portion accounts for over 10 percent of the ESAU including A/R.

The applicable subheading for this shoe will be 6402.99.30, (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, having uppers of which not over 90 percent of the external surface area is rubber or plastic, footwear with open toes or open heels. The general rate of duty will be 37.5 percent ad valorem.

The submitted samples are not marked with the country of origin. 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."

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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