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NY M83201




June 2, 2006

CLA-2-64:RR:NC:SP:247 M83201

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. Roger J. Crain
Customs Science Services
11901 Reynolds Avenue
Potomac, MD 20854-3334

RE: The tariff classification of footwear from China

Dear Mr. Crain:

In your letter dated May 5, 2006, on behalf of SG Footwear, you requested a tariff classification ruling.

The submitted half pair sample is described as a girl’s Mary Jane shoe, identified as style “Minnie” and Style No. DV10074ADS. The shoe has a rubber/plastic external surface area material upper (ESAU) with a plastic side buckle closure strap, a rubber/plastic outer sole and the upper does not cover the wearer’s ankle. The shoe also has a large floppy textile material ornamental bow, held on the vamp at a single central point by being tied around a narrow plastic strap that is glued on either end to the vamp. We consider this ornamental textile bow to be a “loosely attached appurtenance” for footwear classification purposes and therefore it will be excluded from all external surface area upper (ESAU) material measurement considerations.

The applicable subheading for the girl’s shoe identified as style “Minnie” and Style No. DV10074ADS, will be 6402.99.18, Harmonized Tariff Schedule of the United States (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; and which does not cover the ankle. The rate of duty will be 6% 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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