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NY J81466





March 4, 2003

CLA-2-64:RR:NC:TA:347 J81466

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18 ; 6404.19.35

Mr. Randy Williams
Seasons USA, Inc.
2863 King Road
Sauquoit, NY 13456

RE: The tariff classification of footwear from Hong Kong or China.

Dear Mr. Williams:

In your letter dated February 21, 2003 you requested a tariff classification ruling.

The submitted merchandise to be classified in this ruling are two different pairs of women’s high heeled shoes, identified as “Halloween witch shoes, ” with stylized pointy toes, your style numbers AC04-0004A and AC04-0004B.

Style number AC04-0004A is a pair of women’s shoes with an embossed plastic material upper external surface, a thin plastic ankle strap with a small metal side buckle closure, a 3-inch high plastic spike heel, foam padded plastic insole, leather and plastic lining and a cemented-on rubber/plastic outer sole. Based on visual measurements, we have determined that the small metal buckle closure on the surface of the plastic upper accounts for less than 10% of the external surface area of the upper. We note that in your letter you state that this shoe, which does not cover the wearer’s ankle, has a “ 100% leather” sole. However, the sample shoe you have submitted to this office for classification has a rubber/plastic sole and our ruling decision is based on this shoe having a rubber/plastic outer sole in contact with the ground.

Style number AC04-0004B is a pair of women’s open-heel, closed-toe slip-on shoes with as you state a woven nylon textile mesh fabric upper, a foam padded plastic insole, a 2 ½-inch high plastic heel and a plastic outer sole.

The applicable subheading for the shoe, identified as style number AC04-0004A, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem.

The applicable subheading for the shoe, identified as style number AC04-0004B, will be 6404.19.35, HTS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

We note that the two submitted pairs of sample shoes are not marked with the country of origin. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

We are returning the samples as you requested.

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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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