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NY K85052




May 7, 2004
CLA-2-64:RR:NC:SP:247 K85052

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18 ; 6402.99.60 ; 6402.99.70

Mr. Matthias A. Gartner
Prima Group Traders
10080 NW 53rd Street
Sunrise, FL 33351

RE: The tariff classification of footwear from China

Dear Mr. Gartner:

In your letter dated April 13, 2004 you requested a tariff classification ruling.

You have submitted five half pair samples of athletic-type and/or casual shoes with predominately rubber/plastic uppers that do not cover the ankle and which also have rubber/plastic outer soles.

Style MAG Kids 01 - A child’s slip-on shoe with an upper consisting mostly of functionally sewn together rubber/plastics external surface area upper (ESAU) component materials. The shoe upper also has eight metal eyelets with elasticized textile straps, a plastic instep cover/cap edged with textile trim and a padded ankle collar with a narrow textile topline edging. Based on visual estimates, plastic materials account for less than 90% of the external surface of the upper. The shoe also has a cemented-on, molded rubber/plastic bottom that overlaps the upper at the sole by a vertical height of ¼-inch and more, all around the shoe’s lower perimeter. We consider this shoe to have a foxing-like band. You state that the shoe will be valued at $3.45 per pair.

Style PGT HON Q 5011A - A child’s athletic-type shoe with a predominately rubber/plastic upper that has large textile mesh fabric material side panels, a plastic tongue and a four-eyelet lace closure. The shoe also has a cemented-on rubber/plastic outer sole and you state it will be priced at $2.95 per pair.

Style MAG Kids 02 - A child’s athletic-type shoe that has an upper consisting of rubber/plastic and textile external surface area (ESAU)material components assembled by stitching. We have determined by visual estimates that the upper (ESAU) is predominately of rubber/plastics. The shoe also has a cemented-on, unit molded rubber/plastic bottom that overlaps the upper at the sole by a vertical height of more than ¼-inch. The shoe is considered to have a foxing-like band. You state that the shoe will be valued at $3.95 per pair.

Style’s CS001(Lady) and CS001K(Kids) - Two identically constructed casual shoes that differ only in size and color. Both shoes have all plastic injection molded PVC uppers (with holes), seven-eyelet lace closures, small textile pull-ups at the back, padded textile faced insoles and cemented-on rubber/plastic outer soles. The shoes do not have foxing or foxing-like bands and the external surface area of their respective uppers are both over 90% rubber/plastics with all accessories and reinforcements included.

The applicable subheading for the shoe identified as Style PGT HON Q 5011A will be 6402.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements), and/or which has a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued not over $3.00 per pair. The rate of duty will be 48% ad valorem.

The applicable subheading for the two shoes, identified as Style MAG Kids 01 and Style MAG Kids 02, will be 6402.99.70, HTS, which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements), and/or which has a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% ad valorem.

The applicable subheading for the two shoes, identified as Style’s CS001(Lady) and CS001K(Kids), will be 6402.99.18, 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; which is not designed to be a protection against water, oil or cold or inclement weather; and which does not cover the ankle. The rate of duty will be 6% ad valorem.

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 note that none of the sample shoes you have provided for this ruling request has been marked with its country of origin. Therefore, if imported as is, the shoes do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

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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