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NY J82161




March 12, 2003

CLA-2-64:RR:NC:TA:347 J82161

CATEGORY: CLASSIFICATION

TARIFF NO. 6402.99.30

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 footwear. The styles are identified as “Velocity” (QK 207-15), “Astro” (QK 207-16) and “Atomic” (QK 081-52). All three styles have outer soles of rubber/plastics and uppers of plastics and textile material. You describe the shoes as follows:

The “Velocity” (QK 207-15) is a closed shoe style with an ornamental bungee lacing treatment on the front. The outsole is of Blown EVA material making it completely Rubber/Plastic. The upper is primarily of Blown EVA material mostly Rubber/Plastic There is a flocking treatment on part of the upper, giving that part of the upper surface a textured appearance. Part of the upper also consists of both a stretch neoprene and stretch suede material.

The “Astro” (Stock #QK 207-16) is a closed shoe style with a Blown EVA (Rubber/Plastic) outsole and an upper that is mostly Blown EVA (Rubber/Plastic). There is also a stripe around this shoe where the upper meets the edge of the outsole. This stripe is created by a “flocking” treatment of that part of the upper. The upper also consists partly of a stretch mesh and stretch suede material.

The “Atomic” (Stock # QK 081-52) is a closed shoe style with a Blown EVA (Rubber/Plastic) outsole and an upper that consists of Blown EVA (Rubber/Plastic) and both stretch suede and stretch neoprene materials. Part of the Blown EVA upper has been given a textured appearance and feel with a treatment called “flocking”.

You have supplied a lab report for “Velocity” indicating that the external surface area of the upper including accessories or reinforcements is 74.57 percent rubber/plastics and 25.43 percent textile. Your lab report for “Atomic” indicates that the external surface area of the upper including accessories or reinforcements is 60.72 percent rubber/plastics and 39.28 percent textile. You have not submitted a lab report for “Astro” however, visual examination indicates that the external surface area of the upper is predominantly rubber/plastics material but not over 90 percent rubber/plastics including accessories or reinforcements.

All three styles are of the slip-on type, not covering the ankle. All three 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 provided a value of $13.40/pair for all styles.

The applicable subheading for “Velocity”, “Astro” and “Atomic” 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 of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners. 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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