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NY J81916




March 13, 2003

CLA-2-64:RR:NC:TA:347 J81916

CATEGORY: CLASSIFICATION

TARIFF NO. 6403.91.90, 6404.19.35, 6404.19.90

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 March 5, 2003 you requested a classification ruling for three styles of “Quark” footwear. The styles are identified as “Arctic” (QK 208-07), “Halo” (QK 208-03) and “Heaven” (QK 208-02). All three styles have outer soles of rubber/plastics. You describe the shoes as follows:

The “Arctic” (QK 208-07) style is a ladies boot and is commonly refered to as a “duck boot” type construction. The outsole is of Rubber/Plastic. The upper consists of two materials; (1) the part of the upper closest to the outsole (extending approximately 1” above the outsole) is actually part of the outsole, having been molded in one mold together. It is composed of Rubber/Plastic however, a treatment called “flocking” has been applied to the surface of this part of the upper, giving it a textured look and feel; (2) the boot shaft part of the upper is primarily of leather with a small collar portion of the shaft in Cordura textile. The Arctic is an “above the ankle boot” with a lace front closure.

The “Halo” (Stock #QK 208-03) style is a ladies Mary Jane pump style shoe. It consists of an outsole of Rubber/Plastic and an upper of the exact same Rubber/Plastic material that has been textured with a treatment called “flocking”. The “Halo” also has what is commonly refered to as a Mary Jane strap that serves as a functional closure piece for the shoe. The strap as well as a binding around the entire top line of this shoe are leather.

The “Heaven” (Stock # QK 208-02) style is the exact same construction and has the same material composition as the previously described #2 “Halo”, except that it does not have the Mary Jane strap closure included.

All three styles are constructed with a unit molded outer sole which extends upward and comprises significant portions of the external surface area of the shoes uppers. Portions of the uppers have a textile flocking which is considered “textile” material for external surface area purposes. You have supplied a lab report for “Arctic” indicating that the external surface area of the upper excluding accessories or reinforcements is 58.35 percent leather and 41.65 percent textile. You have not submitted a lab report for “Halo” or “Heaven” however, visual examination indicates that the external surface area of the upper is predominantly “flocked” textile material for both styles. You have provided a value of $12.75/pair for style “Halo.”

The applicable subheading for “Arctic” will be 6403.91.90 Harmonized Tariff Schedule of the United States (HTS) which provides for footwear with outer soles of rubber/plastics and uppers of leather, covering the ankle, other, for other persons. The rate of duty will be 10 percent ad valorem.

The applicable subheading for “Halo” will be 6404.19.90 (HTS) which provides for footwear with outer soles of rubber/plastics and uppers of textile material, other, other, valued over $12/pair. The rate of duty will be 9 percent ad valorem.

The applicable subheading for “Heaven” will be 6404.19.35 (HTS) which provides for footwear with outer soles of rubber/plastics and uppers of textile material, footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, other, other. The rate of duty will be 37.5 percent ad valorem.

The submitted samples are 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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