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NY M81203




April 5, 2006

CLA-2-64:RR:NC:SP:247 M81203

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18; 6404.11.50

Mr. Denni Awana
Inter-Orient Services
1455 Monterey Pass Road #205
Monterey Park, CA 91754

RE: The tariff classification of footwear from China

Dear Mr. Awana:

In your letter dated March 10, 2006, on behalf of Mei Ao USA, Inc., you requested a tariff classification ruling.

The submitted four half pair footwear samples, identified as Style #’s 881, 882, 883 and 884, are all athletic-type shoes with rubber/plastic soles and uppers that do not cover the wearer’s ankle.

Style #881 and Style #884 are both closed-toe, closed-heel athletic shoes with rubber/plastics material uppers assembled by functional stitching. Both shoes have padded plastic tongues, shoelace closures and a cemented-on rubber/plastic sole that overlaps the upper along the inside and outside front quarters and along a 2-inch wide portion behind the heel. The overlap of the upper at the sole accounts for less than a 30% encirclement of the upper and does not constitute a foxing-like band. You have informed this office by telephone that both these shoes will be valued at $3 or less per pair.

Style #882 and Style #883 are both closed-toe, closed-heel athletic shoes with predominately textile material external surface area uppers. Style #883 has a padded textile tongue and a shoelace closure with four textile loop eyelets. Style #882 has a mostly non-woven textile fiber material upper external surface that also includes three arching, approximately 3/8-inch wide plastic stripes sewn on its inside quarters. This shoe has a functional closure consisting of a single, wide, hook-and-loop strap that folds over the instep near the ankle and secures the shoe to the foot. Both these shoes have cemented-on rubber/plastic soles that overlap their respective uppers along the inside or outside quarters and also along the back quarters around the heels. You have informed this office that both these shoes will be valued at $3 or less per pair.

The applicable subheading for the two shoes, identified as Style #881 and Style #884, 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 two shoes, identified as Style #882 and Style #883, will be 6404.11.50, HTSUS, 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 sole that overlap the upper other than at the toe or heel; and which is valued not over $3.00 per pair. The rate of duty will be 48% 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/.

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 shoe you have provided for this ruling request identified as Style #883 has not been marked with the country of origin. Therefore, if imported as is, the shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

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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