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NY K86906




June 25, 2004
CLA-2-64: RR: NC: SP: 247 K86906

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.20.0000; 6402.99.18; 6402.99.70; 6404.19.70

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 03,2004, you requested a tariff classification ruling.

The submitted five samples are described as follows:

Style # PGTEVEF05, is a closed-toe, closed-heel, athletic-like shoe that does not cover the ankle. The shoe has a functionally stitched rubber/plastic upper, a padded tongue & insole, a six-eyelet lace closure and a cemented-on unit molded rubber/plastic outsole.

The applicable subheading for Style # PGTEVEF05, 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 # PGTVO01A, is a closed-toe, closed-heel, athletic-like shoe that does not cover the ankle. The shoe has a rubber/plastic upper, a padded tongue & insole, a five-eyelet lace closure and a cemented-on unit molded rubber/plastic outsole. Visual examination, dissection and measurement of the molded rubber/plastic outsole reveals that there is a vertical overlap of ¾-inch or more all around the perimeter of the shoe. This shoe has a foxing or foxing-like band. The price of the footwear is valued over $3.00 but not over $6.50 per pair.

The applicable subheading for Style # PGTVO01A, will be 6402.99.70, 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 measures over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90¢ / pr. + 37.5% ad valorem.

Style # PGTEVEB01, is a closed-toe, closed-heel, athletic-like sneaker shoe that covers the ankle. The shoe has an upper with an external surface area consisting of textile and rubber/plastic material component parts assembled by functional stitching. You have provided information that indicates that the external surface area of this shoe’s upper is 85% nylon mesh and 15% synthetic materials. The shoe also has a six-eyelet lace closure, a top-line hook & loop closure strap, 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 valued over $3.00 but not over $6.50.

The applicable subheading for Style # PGTEVEB01, will be 6404.19.70, 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 has neither open toes or open heels, and which is not a slip-on; in which the sole overlays the upper other than at the toe or heel; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90¢ / pr. plus 37.5% ad valorem.

Style # PGTFLOP1, is an open-toe, open-heel “flip-flop” sandal. The upper consists of a single-molded rubber/plastic Y-configured toe-thong strap, the ends of which penetrate and are secured by plugs into an approximately ¾-inch thick grooved rubber/plastic foam outsole. While this sandal looks very much like a “zori,” it is precluded from being classified as one because it does not have an outsole of uniform thickness.

The applicable subheading for Style # PGTFLOP1, 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 # PGTFLOP2, is an open-toe, open-heel “flip-flop” sandal. The upper consists of a single-molded rubber/plastic Y-configured toe-thong strap, the ends of which penetrate and are secured by plugs into an approximately ½-inch thick rubber/plastic foam outsole of uniform thickness.

The applicable subheading for Style # PGTFLOP2, will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be Free.

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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