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NY F85837




April 25, 2000

CLA-2-64:RR:NC:TP:347 F85837

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18, 6403.99.90

Ms. Marlene Maday
OshKosh B’Gosh
Empire State Building, 38th Floor
350 Fifth Avenue
New York, NY 10118-3294

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

Dear Ms. Maday:

In your letter dated April 11, 2000, you requested a tariff classification ruling.

You have submitted samples of what you state are three styles of children’s shoes. You state that style “Tribecca,” no. 520853, is a black slip-on shoe with a closed toe, closed heel, and a rubber/plastic outer sole. You state that the upper consists of a plastic-coated textile material, which will be considered rubber/plastic for tariff purposes as enumerated in Note 3(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS). You have also provided a lab report which shows the external surface area of the upper (ESAU) including accessories and reinforcements to be 95% rubber/plastic, 4% textile embroidery, and 1% textile functional stitching. You also indicate that this shoe has a “mock welt,” and is therefore not considered a foxing-like band for purposes of chapter 64, HTS.

Style “Gore Patent,” no. 371613 is a closed toe/closed heel, slip-on shoe which you state is made up of a black patent PU upper and a rubber/plastic outer sole.

The applicable subheading for style “Tribecca” no. 520853, and style “Gore Patent,” no. 371613 will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, not covering the ankle, which does not possess a foxing or foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be 6% ad valorem.

You state that style “Zebra,” no. 460983/460973 is a child’s lace-up athletic shoe and has a closed heel and toe, and a rubber/plastic outer sole. You state the upper consists of rubber/plastic, leather, and textile material. You have provided a lab report which shows the external surface area of the upper (including accessories and reinforcements) to be 58% leather, 34% textile and 7% rubber/plastic. You also state that you have included the leather vamp strip and the leather eyelet stay as accessory/reinforcement. Although we would count these pieces as surface area, the ESAU of the upper would still be predominately of leather material. The applicable subheading for style “Zebra,” no. 460983/460973 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10% ad valorem.

We also note that style “Tribecca” and “Zebra” 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 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.

Sincerely,

Robert B. Swierupski
Director,

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