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NY L80535




October 28, 2004

CLA-2-64:RR:NC:247: L80535

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.14

Mr. Peter Jay Baskin
Sharretts, Paley, Carter, & Blauvelt, P.C. Seventy Five Broad Street
New York, NY 10004

RE: The tariff classification of footwear from Italy.

Dear Mr. Baskin:

In your letter dated October 20, 2004, you requested a tariff classification ruling on behalf of Authentic Fitness Corporation for a rubber/plastics slip-on shoe identified as men’s style 7491016, women’s style 7493023 and children’s style 7497016. You state that the men’s and women’s sandals will be produced using injection molding machines that have molds with two points of entry to allow two different colored materials, one for the upper and another for the sole, to be injected in a single operation. The children’s style sandal will be produced using injection molding machines that have molds with a single injection point of entry for both upper and sole, and will also be injected in a single operation. You have provided a statement from the manufacturer, Relax Shoe, describing the PVC material and the injection molding machines and process used to manufacture the subject men’s and women’s sandals. You have also provided a statement from the manufacturer of the children’s sandal, Cenerentala, with the same information. In addition, you have provided five still photographs and a five-minute video to demonstrate that the shoes are produced in one piece by molding. In the video, it appears that two color materials (PVC) are injected into the mold simultaneously through two points of entry and the shoes are formed in one piece by molding.

The shoe is of molded construction with a closed toe and heel and features the name “Speedo” on the side.

The applicable subheading for men’s style 7491016, women’s style 7493023 and children’s style 7497016 will be 6402.99.14 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, Having uppers of which over 90 percent of the external surface area including accessories or reinforcements is rubber or plastics, sandals and similar footwear of plastics produced in one piece by molding. The general rate of duty will be 3 percent ad valorem.

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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