United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L80349 - NY L80536 > NY L80411

Previous Ruling Next Ruling
NY L80411




November 8, 2004

CLA-2-64:RR:NC:SP:247 L80411

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18 ; 6402.99.70 ; 6404.19.35 ; 6404.19.50

Ms. Lucy Zamora
Prima Group Traders Inc.
10080 NW 53 Street
Sunrise, FL 33351

RE: The tariff classification of footwear from China

Dear Ms Zamora:

In your letter dated October 21, 2004 you requested a tariff classification ruling.

The submitted five samples are identified as follows:

PGTGRE42D770D. A women’s open-toe, open-heel slip-on sandal with an upper that has an external surface area of plastic that features three plastic straps with metal buckles across the instep. The shoe has a concave rubber/plastic footbed midsole and a cemented-on rubber/plastic outer sole. Based on visual estimate, we have determined that the external surface area of the upper is over 90% rubber/plastics.

PGTEVEJ01. An athletic-type shoe with a functionally stitched plastic material upper that has a lace closure and that does not cover the wearer’s ankle. The shoe has a cemented-on, unit molded rubber/plastic bottom that overlaps the upper at the sole by a vertical height of over ¼-inch. We consider this shoe to have a foxing-like band. You state that this shoe will be valued at $4.80 per pair.

PGTJINAQUA03. A slip-on, closed-toe, closed-heel, “aqua sandal” that has a stretch textile material upper. This slip-on shoe has a cemented-on, unit molded rubber/plastic bottom that overlaps the upper at the sole in a wave-like band by a vertical height of ¼-inch and more, around at least 50% of shoe’s perimeter. We consider this shoe to have a foxing-like band. You state that the shoe will be valued at $1.80 per pair.

PGTJINSL118. A women’s open-toe, open-heel slip-on sandal with an upper consisting of a single, wide denim textile material strap that features an adjustable metal buckle across the vamp by the toes. The sandal also has a rubber/plastic outer sole.

PGTLIX3677LL3904. A women’s closed-toe, closed heel, slip-on orange color shoe, with an elasticized textile material upper that does not cover the ankle. The shoe has a cemented-on, generally flat, rubber/plastic sole that does not overlap the upper other than at the toe and at the back around and directly behind the heel. We do not consider this shoe to have a foxing-like band.

The applicable subheading for the sandal, identified as style PGTGRE42D770D, 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 does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem.

The applicable subheading for the athletic-type shoe, identified as style PGTEVEJ01, 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 measure over 90% rubber or plastics (including any accessories or reinforcements); 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 both the women’s sandal identified as style PGTJINSL118 and the women’s slip-on orange color shoe, identified as style PGTLIX3677LL3904, will be 6404.19.35, HTS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels, or which is a slip-on that does not have a foxing or a foxing-like band wholly or almost wholly of rubber or plastics; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the “aqua sandal” identified as style PGTJINAQUA03, will be 6404.19.50, (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which does not have an open-toe or open-heel; which is a slip-on that has a foxing or a foxing-like band, wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper; 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 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 the sample footwear that you have provided for this ruling request have not been marked with the country of origin. Therefore, if imported as is, these 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,

Previous Ruling Next Ruling

See also: