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NY L89759




January 26, 2006

CLA-2-64:RR:NC:SP:247 L89759

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.05 ; 6402.99.18 ; 6404.19.35

Mr. Mark A. McLean
D. Myers & Sons, Inc.
4311 Erdman Avenue
Baltimore, MD. 21213

RE: The tariff classification of footwear from China

Dear Mr. McLean:

In your letter received January 12, 2006 you requested a tariff classification ruling for five half pair samples of women’s shoes.

Style #L26s06 is a molded EVA plastic upper, plastic soled clog-like shoe with an open heel, with numerous holes in the vamp and around the toes and a separately molded EVA plastic heel strap attached by metal rivets.

Style #TA01s06 is a women’s high-heel, open-toe, open-back, slip-on shoe with a rubber/plastic material external surface area upper that you state is polyurethane, and a wedge-like wood platform midsole plus a rubber/plastic outer sole. The rubber/plastic upper consists of a single, approximately 2-inch wide vamp strap that is decorated with a large, floppy ornamental pom-pom, consisting of numerous multi-colored wood beads strung together like flower petals. We will consider this decorative pom-pom ornament to be a loosely attached appurtenance and exclude it from all upper surface area material measurements. The shoe also features a long, multi-colored ribbon that is merely tied and laced through an opening in the wood midsole under the foot. This removable ribbon-like binding will be wrapped around the leg and it is used, like shoelaces, to secure this shoe onto the wearer’s foot.

Style #TA03s06 is a women’s open-toe, open-heel slip-on shoe with a rubber/plastic material external surface area upper that you state is “PU Suede.” The upper consists of three approximately ¾-inch wide plastic straps that cross at the instep and a large, decorative, floppy textile flower ornament with rope-like petals, that is merely attached to the upper at a single center point by some glue. The decorative flower-like ornament is a “loosely attached appurtenance” for footwear classification purposes and it is excluded from all upper surface area material measurements. The shoe also has a textile material faced insole, a ½-inch thick midsole with a 3-inch high platform heel wedge, and a rubber/plastic outer sole.

Style #TA02s06 is a women’s open-toe, open-heel slip-on shoe with an upper that has an external surface area of both textile and rubber/plastics materials. The upper is, in part, comprised of two, 1-inch wide textile material straps that are actually formed of numerous, narrow, individual tubular rope straps running parallel and in contact with each other. The textile material straps of this shoe’s upper are sewn to a triangular shaped, rubber/plastic material upper vamp portion that includes a plastic toe-thong piece. This rubber/plastic vamp portion of the upper is decorated with six floppy, flower-like leather material ornaments, each one with some sewn-on bead work and each one loosely affixed to the surface of the upper by a single metal rivet. We consider these decorative flower-like ornaments to be loosely attached appurtenances for footwear classification purposes and they are excluded from all upper surface area material measurements. Based on visual estimates, we have determined that textile material accounts for the predominant constituent external surface area material of the upper, with all accessories and reinforcements excluded. The shoe also has a textile faced rubber/plastic insole, a cork midsole with a 3-inch high platform heel wedge, and a rubber/plastic outer sole.

Style #TA04s06 is a women’s open-toe, open-heel slip-on shoe with an upper consisting of a single, approximately 3-inch wide strap across the instep. The external surface area of the upper is of a lime green colored material that is stated on the attached “sample details” sheet” to be of man-made “raffia.” We note that the shoe’s upper consists of imitation raffia (straw) made of flat strips of plastic that are woven together. A cursory examination of the shoe indicates that the individual synthetic straw strips, which are folded repeatedly along their lengths and crimped, have apparent widths that are less than 5 millimeters. Section XI of the Harmonized Tariff Schedule of the United States (HTSUS), Note 1. (g), provides in part for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 millimeters to be considered a man-made fiber. Since the individual plastic strips comprising the upper of this shoe are less than 5 millimeters in width, this shoe has a textile upper for tariff purposes. The shoe’s upper also has a large, decorative flower-like ornament made of the same imitation raffia textile material that is loosely sewn on at a center point. The shoe has a 2 ½-inch high, textile rope faced rubber/plastic platform wedge midsole and a cemented-on, rubber/plastic outer sole.

The applicable subheading for both the plastic clog-like shoe identified as Style #L26s06 and the slip-on shoe identified as Style #TA03s06, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which does not cover the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; and which is not designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 6% ad valorem.

The applicable subheading for the wood platform slip-on shoe, identified as Style #TA01s06, will be 6402.99.05, HTSUS, 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; which does not cover the ankle; and which is made on a base or platform of wood. The rate of duty will be 8% ad valorem.

The applicable subheading for the two shoes, identified as Style #TA02s06 and Style #TA04so6, will be 6404.19.35, HTSUS, 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; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 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 five submitted footwear samples are 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.”

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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