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NY K81793




February 5, 2004
CLA-2-64: RR: NC: SP: 247 K81793

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.14

Mr. Robert Haspray
Deringer Logistics Consulting Group
1 Lincoln Blvd. (Suite 225)
Rouses Point, NY 12979

RE: The tariff classification of footwear from Guatemala.

Dear Mr. Haspray:

In your letter dated January 13, 2004, on behalf of your client Rio Vinyl Interamericana SA, you requested a tariff classification ruling.

The five submitted samples are described as follows:

Style “Dino” is a child’s one-piece molded, open-toe, open-heel sandal that does not cover the ankle. The rubber/plastic upper features a picture of a “Dragon & sun” centered on top of the vamp and has two top-line slots that hold and guide the ankle strap to the side-buckle closure. The sandal also has a rubber/plastic outsole.

Style “Celia” is a woman’s one-piece molded, open-toe, open-heel sandal. The rubber/plastic upper is molded into six -inch wide straps that intertwine over the middle of the vamp and configuration the rear ankle strap. The sandal also has a rubber/plastic outsole with an approximate ¾-inch high heel.

Style ”Stefy” is a woman’s one-piece molded, open-toe, open-heel sandal. The upper consists of an Y-configured rubber/plastic thong strap, the ends of which are molded to a rubber/plastic outsole that varies in thickness from ¼-inch at the toe to 1 ¼-inches at the heel.

Style “Sara” is a girl’s one-piece molded, open-toe, closed-heel shoe that does not cover the ankle. The rubber/plastic upper is molded into 11 straps that are attached to a heart-shaped section over the middle of the vamp with a picture of a “Bumble Bee with flowers” in the center. The shoe also has a rubber/plastic ankle strap with a side metal buckle closure that is molded to the heel cup and rubber/plastic outsole with a 1 ½-inch high heel.

Style “Karen” is a woman’s one-piece molded, open-toe, open-heel shoe that does not cover the ankle. The rubber/plastic upper is molded into twelve ¼-inch wide straps that are attached to a vertical ¼-inch wide strap that is over the center of the vamp. The shoe also has a rubber/plastic outsole with a 2 ½-inch high heel.

The applicable subheading for Styles “Dino,” “Celia,” “Stefy,” “Sara,” and “Karen,” will be 6402.99.14, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear not covering the ankle, having an external surface area of the upper which measures over 90% rubber or plastics (including any accessories or reinforcements); which does not have a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is a sandal and/or similar footwear of plastics, produced in one piece by molding. The rate of duty will be 3% ad valorem.

We also note that the submitted footwear samples are marked with the phrase “Hecho en Guatemala,” which is not acceptable for marking purposes. The name of the country of origin of the article should be preceded by “Made in,” “Product of,” or other similar words (i.e. “Made in Guatemala”). Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoes 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 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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