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NY H84539




August 29, 2001

CLA-2-64:RR:NC:TA:347 H84539

CATEGORY: CLASSIFICATION

TARIFF NO.: 6406.10.2500

Mr. Harvey Arias
Romika USA, Inc.
8730 NW 36th Ave.
Miami, FL 33147

RE: The tariff classification of footwear uppers from China

Dear Mr. Arias:

In your letter dated August 16,2001 you requested a tariff classification ruling.

The submitted item, identified by you as “sample reference #1087,” is a man-made textile material shoe upper for a below-the-ankle height water shoe that has been assembled and shaped by stitching and has a completely closed bottom with a sewn-on textile insole. You state that this shoe upper will be completed with a PVC outsole injected onto it after importation into the U.S. This item will be classified a “formed upper” as per Chapter 64, Additional US Note 4, Harmonized Tariff Schedule of the United States (HTS). We will presume for the purpose of this ruling, that this item will be valued at under $3.00 per pair, since you have not provided the price per pair with your inquiry.

The applicable subheading for this item, identified as “sample reference #1087” will be 6406.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, which are “formed uppers” in which the external surface of the upper, not including the insole, accessories or reinforcements, is predominantly textile materials; which is still 50% or less leather after every leather accessory or reinforcement present is included; and which is valued, we presume, not over $3.00 per pair. The rate of duty will be 33.6 percent ad valorem.

We note that this “formed” shoe upper is not marked with the country of origin China. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, this “formed upper” will be considered not legally marked under the provisions of 19 CFR 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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