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NY J81546




March 7, 2003

CLA-2-64: RR: NC: TA: 347 J81546

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.50

Ms. Alice Liu
ATICO International USA, Inc.
501 South Andrews Ave.
Ft. Lauderdale, FL 33301

RE: The tariff classification of footwear from China.

Dear Ms. Liu:

In your letter dated February 25, 2003, you requested a tariff classification ruling.

The submitted samples are described as follows:

Item # C20D0091, is a unisex closed-toe, closed-heel, slip-on shoe that has a stretch textile fabric upper, two approximately ½-inch wide textile pull tabs that are sewn to the top-front vamp and heel, a padded insole and a molded rubber/plastic outsole. Based on our measurements, we have determined that the shoe’s outsole overlaps the upper by a vertically measurable height of at least ¼-inch all-around the perimeter of the shoe. In this regard, we consider this shoe to have a foxing-like band. You indicate that this shoe is not valued over $3/pair.

Item # C20A0721, is a child’s closed-toe, closed-heel, slip-on shoe that has a stretch textile fabric upper, a top-line cinch closure, a padded insole and a molded rubber/plastic outsole. Based on our measurements, we have determined that the shoe’s outsole overlaps the upper by a vertically measurable height of at least 3/16-inch or more all-around the perimeter of the shoe. We consider this shoe to have a foxing-like band. You indicate this shoe is not valued over $3/pair.

The applicable subheading for Item # C20D0091and Item # C20A0721, will be 6404.19.50, 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; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have open toes or open heels; which has a foxing-like band wholly or almost wholly of rubber or plastics; and which is valued, not over $3.00 per pair. The rate of duty will be 48% ad valorem.

We are returning the sample(s) as 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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