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NY G80669





September 14, 2000

CLA-2-64:RR:NC:TP:347 G80669

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30, 6404.19.35

Mr. William J. Maloney
Rode & Qualey
295 Madison Avenue
New York, N.Y. 10017

RE: The tariff classification of sandals from China.

Dear Mr. Maloney:

In your letter dated August 17, 2000, written on behalf of your client, Deckers Outdoor Corporation, you requested a tariff classification ruling.

You have submitted a sample of what you state are high performance running sandals, the “TEVA Trail Wraptor.” The upper is made up of both textile and rubber/plastic material. This sandal also features open toes/open heels, and two hook and loop closures across the instep and one around the ankle which securely affixes the shoe to the wearer’s foot. The hook and loop closures are made up of rubber/plastic material, with braided textile strap overlays. The braided textile strap overlays are considered to be accessories/reinforcements, and therefore are not included in the surface area measurement. In this regard, the subject shoe would have an upper of plastic material, but not over 90% rubber/plastics.

The applicable subheading for the “TEVA Trail Wraptor” 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 plastics, not covering the ankle, footwear with open toes or open heels, having uppers of which not over 90% of the external surface area is rubber or plastics. The rate of duty will be 37.5% ad valorem.

You have also submitted a sample of the “Road Wraptor” high performance running sandals in both a man and woman’s version. They are made up of mostly textile uppers with rubber/plastic outer soles. These sandals also feature open toes and open heels. You state the sandals are lightweight and feature two hook and loop closures across the instep and one around the ankle which securely affixes the shoe to the wearer’s foot to allow for serious running activity, and a shock pad in the heel to absorb the impact during running activity. There is a colorful, plastic overlay featured on the textile upper which you have removed for purposes of calculating the external surface area of the upper (ESAU). We agree that this plastic overlay is considered to be accessory/reinforcement. You state that the only feature which distinguishes these shoes from traditional running shoes is the significant area of the foot that is not covered by the upper. The shoes, which are open-toed and open-heeled, with significant sized openings across the instep and sides of the upper as well, are a hybrid product involving a sandal-like upper and a performance running outer sole. You state the sandals should be classified as “athletic footwear” for tariff classification purposes.

Additional U.S. Note 2, Chapter 64 (HTS), defines the term “tennis shoes, basketball shoes, gym shoes, training shoes and the like” as athletic footwear other than sports footwear (as defined in subheading note 1 to Chapter 64 (HTS)), whether or not principally used for such athletic games or purposes.

In HQ 955224 dated March 25, 1994, Customs presented reasons supporting classification as “athletic footwear” to be:

The footwear is constructed along the same general lines as athletic footwear. The only real difference is the outersole which is somewhat heavier than some, but not all, jogging shoes. It is no less flexible.

The footwear is light; it is not heavier than athletic footwear. It is consistent with the weight of athletic footwear.

The footwear is designed for use in activities which require fast footwork and extensive running.

We agree that the weight of the shoes and the flexibility of the outer soles enable the wearer to participate in activities requiring fast footwork and running. The “Road Wraptor” is lightweight and flexible enough to be used in athletic activities, whether or not they are principally used for such athletic games or purposes, but being that they are considered “sandals,” we do not agree that they are constructed along the same general lines as athletic shoes. Shoes with sandal-like uppers are not considered “athletic footwear” for tariff purposes.

The applicable subheading for the “Road Wraptor” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately textile materials, in which the outer sole’s external surface is predominately rubber and/or plastics, footwear with open toes or open heels, which is other than athletic, which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% 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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