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NY L88913




December 9, 2005

CLA-2-64:RR:NC:SP:247 L88913

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.70

Ms. Marsha McCabe
Midwest Gloves & Gear
P.O. Box 260
Chillicothe, MO 64601

RE: The tariff classification of footwear from China

Dear Ms. McCabe:

In your letter dated November 17, 2005 you requested a tariff classification ruling.

The submitted half pair sample, identified as Style #6005A6, is an athletic-type shoe with a rubber/plastic outer sole and an upper of textile mesh and rubber/plastics materials. You state that the external surface area of the upper is 57% polyurethane plastic and 43% polyester textile materials. The unit molded rubber/plastics outer sole overlaps the upper by more than ¼-inch and is a foxing or foxing-like band. The shoe is secured to the foot by a cinch-type lace closure. You state that this shoe, which does not cover the ankle, will be valued at over $3.00 but not over $6.50 per pair. The applicable subheading for the shoe, identified as Style #6005A6, 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 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

We note that the submitted shoe is not marked with the country of origin. Therefore, if imported as is, the shoes will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes will 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.”

We are returning the sample 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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