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NY C80878




November 7, 1997

CLA-2-64:RR:NC:347 C80878

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18, 6402.99.30

Ms. Jane Sheridan
Pagoda
8300 Maryland Avenue
St. Louis, MO 63105

RE: The tariff classification of footwear from China.

Dear Ms. Sheridan:

In your letter dated October 14, 1997 you requested a classification ruling for four footwear styles. You state that all four styles have outer soles of rubber or plastics material.

You state that styles "Vision" and "Image' have uppers of coagulate urethane surfaces which have been buffed to make a nubuck finish. for style "Ritz" you explain that they impregnate non-woven backing into urethane and coagulate in water, split the coagulation into demanded gauge and buff into a suede finish.

Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTS), states that for purposes of this chapter the terms "rubber" and "plastics" include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye. In this regard, styles "Vision", "Image" and "Ritz" have uppers of which the constituent material having the greatest external surface area is rubber or plastics.

The applicable subheading for "Vision", "Image" and "Ritz" will be 6402.99.18,(HTS) which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which over 90 percent of the external surface area (including accessories and reinforcements) is rubber or plastic, other. The rate of duty will be 6 percent ad valorem.

You describe the upper material for style "Peplum" as a stretchable jersey knitted in polyester as the backing fabric. then coagulate urethane onto the surface and flock rayon onto the surface to make a suede or velvet. this material is considered textile material for purposes of chapter 64 (HTS) however, the toe and heel portion of the upper is rubber or plastics. You state that rubber or plastics constitute the material having the greatest external surface for this shoe.

The applicable subheading for "Peplum" will be 6402.99.30, Harmonized Tariff Schedule of the United States, (HTS) which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which not over 90 percent of the external surface area (including accessories and reinforcements) is rubber or plastic, other, footwear of the slip-on type. The rate of duty will be 37.5 percent ad valorem.

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."

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

A copy of this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890.

Sincerely,

Robert Swierupski
Director,

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