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NY J80645




February 6, 2003

CLA-2-64:RR:NC:TA:347 J80645

CATEGORY: CLASSIFICATION

TARIFF NO. 6402.99.30, 6402.99.90, 6404.19.35

Mr. Tim O’Conner
Lowell Shoe, Inc.
8 Hampshire Drive
P.O. Box 904
Hudson, NH 03051-0904

RE: The tariff classification of footwear from China.

Dear Mr. O’Conner:

In your letter dated January 29, 2003 you requested a classification ruling for three styles of footwear. The styles are identified as “Rocket” (QK 081-27), “Comet” (QK 081-25) and “Laser” (QK 081-26). All three styles have outer soles of rubber/plastics and uppers of plastics and textile material. Although you have not provided samples of two of them, “Rocket” and “Comet” have previously been seen by this office having been submitted with ruling request NY I89839. These two styles were returned to you for external surface area of the upper measurements. You have now provided surface area measurements for the uppers of these two styles along with measurements for “Laser”. At the request of this office you have provided a sample of “Laser” for examination. This ruling is being issued based upon the information submitted in the lab reports and your statements to National Import Specialist, Richard Foley. You have previously described “Rocket” and “Comet” as:

Style “Rocket” (QK 081-27) is an open back clog style. The upper consists of blown EVA (rubber/plastic) and a stretch fabric material that runs across the vamp as well as around the quarter of the clog to the lower part of the heel. The outsole is blown EVA (Rubber/Plastic). You have provided a value of $13.25/pair

Your lab report for “Rocket” indicates that the external surface area of the upper excluding accessories or reinforcements is 51.15 percent rubber/plastics and 48.85 percent textile. The shoe is constructed with an open heel and a unit molded outer sole which extends upward and comprises significant portions of the external surface area of the shoes upper. Portions of the upper have a textile flocking which is considered “textile” material for external surface area purposes.

The applicable subheading for “Rocket” will be 6402.99.30 Harmonized Tariff Schedule of the United States (HTS) which provides for footwear with outer soles and uppers of rubber/plastics, other, not covering the ankle, other, footwear with open toes or open heels. The rate of duty will be 37.5 percent ad valorem.

Style “Comet” (Stock #QK081-25) is a closed shoe with ornamental bungee lacing on the front. The upper consists of blown EVA (rubber/plastic) as well as sewn in neoprene ankle collar and vamp insert. The outsole is blown EVA (Rubber/Plastic). You have provided a value of $13.25/pair for this style.

Your lab report for “Comet” indicates that the external surface area of the upper excluding accessories or reinforcements is 52.53 percent rubber/plastics and 47.47 percent textile. The shoe is constructed with a unit molded outer sole which extends upward and comprises significant portions of the external surface area of the shoes upper. Portions of the upper have a textile flocking which is considered “textile” material for external surface area purposes.

The applicable subheading for “Comet” will be 6402.99.90 Harmonized Tariff Schedule of the United States (HTS) which provides for footwear with outer soles and uppers of rubber/plastics, other, not covering the ankle, other, valued over $12/pair. The rate of duty will be 20 percent ad valorem.

Style “Laser” (QK 081-26) is a slip-on shoe, not covering the ankle with an outer sole of rubber or plastics and an upper of rubber/plastics and textile material. You have provided a value of $13.25/pair for this style. Your lab report for “Laser” indicates that the external surface area of the upper excluding accessories or reinforcements is 57.31 percent textile and 42.69 percent rubber/plastics. . The shoe is constructed with a unit molded outer sole which extends upward and comprises significant portions of the external surface area of the shoes upper. The sample of “Laser” provided at the request of this office differs significantly from the photograph and lab analysis submitted with this ruling request. Unlike the sample analyzed for your lab measurement, the upper of the sample examined by this office does not have textile flocking on portions of the upper. You have stated that the shoe to be imported “Laser” (QK 081-26) will have textile flocking on portions of the upper as the lab report indicates. For the purposes of this ruling we will accept this statement to be factual and issue this ruling accordingly. This information may be verified at the time of importation.

The applicable subheading for “Laser” will be 6404.19.35 Harmonized Tariff Schedule of the United States (HTS) which provides for footwear with outer soles of rubber/plastics and uppers of textile material, other, not covering the ankle, other, valued over $12/pair. The rate of duty will be 20 percent ad valorem.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, 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 (646) 733-3042.

Sincerely,

Robert Swierupski
Director,

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