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NY K86901




June 21, 2004
CLA-2-64: RR: NC: SP: 247 K86901

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.70; 6402.99.18; 6404.11.50; 6404.19.35

Mr. Matthias Gartner
Prima Group Traders Inc.
10080 NW 53rd St.
Sunrise, FL 33351

RE: The tariff classification of footwear from China.

Dear Mr. Gartner:

In your letter dated June 02, 2004, you requested a tariff classification ruling.

The submitted five samples are described as follows:

Style # PGTLONGS2, is a child’s closed-toe, closed-heel, sneaker shoe that does not cover the ankle. The shoe has a textile upper & tongue, a lace closure, a padded insole and a cemented-on unit molded rubber/plastic outsole, the sides of which overlap the upper at the sole by 3/16-inch or more all around the shoe. This shoe has a foxing-like band. The price of the footwear is under $3.00 pair.

Style # PGTLEOLP04199, is a woman’s closed-toe, closed-heel, athletic-like sneaker shoe that does not cover the ankle. The shoe has a textile canvas upper & tongue, a four-eyelet lace closure, a padded insole and a cemented-on unit molded rubber/plastic outsole, the sides of which overlap the upper at the sole by ¾-inch all around the shoe. This shoe has a foxing-like band. The price of the footwear is under $3.00 pair.

The applicable subheading for Style # PGTLONGS2 and Style # PGTLEOLP04199, will be 6404.11.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is “athletic footwear”; which has a foxing-like band; and which is valued, at or under $3.00 per pair. The rate of duty will be 48% ad valorem.

Style # PGTLONGS3, is a woman’s open-toe, open-heel, slip-on sandal. The upper consists of 3/8-inch wide rubber/plastic straps that are interlaced into an approximately 3 ½-inch long rubber/plastic “oval” that is centered over the middle of the vamp. The sandal also has a contoured footbed, a ¾-inch wide rubber/plastic ankle strap with a side hook & loop closure and a rubber/plastic outsole.

The applicable subheading for Style # PGTLONGS3, will be 6402.99.18, Harmonized Tariff Schedule of the United States (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 is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem.

Style # PGTPUBLIX3, is an open-toe, open-heel, slip-on sandal. The upper consists of two textile material straps that are sewn together to form an Y-configured toe-thong strap, the ends of which penetrate a separately applied thin palm leaf-like material insole and are cemented to a rubber/plastic outsole. Although this sandal looks very much like a “zori,” it is precluded from being classified as one because it does not have an upper which is a single molded piece of rubber/plastic and it also has a separately applied thin palm leaf-like material insole that has been cemented onto the top of the sandal’s footbed.

The applicable subheading for Style # PGTPUBLIX3, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which does not have a foxing-like band wholly or almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

Style # PGTFLYC3156, is a man’s plastic, lace-up athletic-like shoe that covers the ankle. Visual examination, dissection and measurement of the molded rubber/plastic outsole reveals that there is a vertical overlap of ¼-inch or more at the toe, along the sides and around the heel which accounts for over 60% of the perimeter of the shoe. This shoe has a foxing or foxing-like band. The price of the footwear is valued over $6.50 but not over $12.00 per pair.

The applicable subheading for Style # PGTFLYC3156, will be 6402.91.70, HTS, which provides for footwear, in which both the upper’s and the outer sole’s external surfaces are predominately rubber and/or plastics; which is not "sports footwear”; which covers the ankle; which has a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; and which is designed to be worn over, or in lieu of, other footwear as a protection against water, oil, or cold or inclement weather; and which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90¢/pr.+ 37.5%.

Additionally, the submitted footwear 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."

We are returning the samples as 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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