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NY F87239





June 16, 2000

CLA-2-64:RR:NC:TP:347 F87239

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Ms. Maria Johnson
Disguise Inc.
9040 Activity Road
San Diego, CA 92126

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

Dear Ms. Johnson:

In your letter dated May 23, 2000, you requested a tariff classification ruling.

Of the eight samples submitted, it was determined that six items were of a different class or kind of product which necessitated separating the letter among five National Import Specialists. In accordance with Customs policy, a ruling letter may include a maximum of five items per request. A copy of the instructions for the “District Rulings Program,” which outlines the basic requirements for filing a ruling request, is enclosed. Please refer to this document prior to submitting future inquiries.

For your reference the products were assigned the following case numbers:

F87826 – styles #6704 and #6705 – “Cinderella & Snow White Compacts” F87736 – styles #6706 and #6707 – “Cinderella & Snow White Purses” F87737 – style #6708 – “Cinderella Headpiece” (tiara) F87738 – style #6709 – “Snow White Headpiece” (feathered headpiece)

This letter concerns the classification of styles #6712 – “Cinderella Shoes” and #6713 “Snow White Shoes.” You state that both pairs of open toe/open heel shoes are made of PVC. The low-heeled shoes are decorated across the instep with imitation feathers and a button-like object featuring a picture of either “Snow White” or “Cinderella.” The “Snow White Shoes” also feature a fabric bow in the embellishment. The ornaments featured on the instep of both shoes will be considered “loosely attached appurtenances” which are disregarded when determining the external surface area of the upper (ESAU) for tariff purposes. Although the plastic shoes resemble adult sized high heels and will be used by children in playing “dress-up,” the sandals are of substantial construction and are more specifically provided for as footwear as they are flexible and comfortable to wear.

The applicable subheading for the “Cinderella Shoes” – style #6712 and “Snow White Shoes” - #6713 will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber and/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, which does not possess a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, not covering the ankle. The rate of duty will be 6% ad valorem.

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 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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