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NY M83326




June 16, 2006

CLA-2-64:RR:NC:SP:247 M83326

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.11.90; 6404.19.90

Ms. Leslie Araki
SST International Inc.
10415 S. La Cienega Blvd.
P.O. Box 45347
Los Angeles, CA 90045

RE: The tariff classification of footwear from Brazil.

Dear Ms. Araki:

In your letter dated May 26, 2006, on behalf of Keep Company, you requested a tariff classification ruling for three half pair samples of women’s shoes with textile material uppers and rubber/plastic soles.

Style “Guerra” is an athletic-type shoe with a textile canvas upper that covers the wearer’s ankle. This high-top sneaker shoe has a nine-eyelet lace closure, a padded textile tongue, a padded terry cloth textile fabric ankle collar and a sewn and cemented on, unit molded rubber/plastic bottom with a ¾-inch high foxing-like band. It has the look and lightweight feel of “athletic” footwear such as tennis shoes, basketball shoes, gym shoes, training shoes and the like. You state in your letter that this shoe will be valued at $26.25 per pair.

Style #KP0009GB “Nuss” is a women’s casual shoe with a two eyelet lace closure. It has a predominately textile material upper that does not cover the ankle, with textile canvas back and side quarters and a front vamp portion of rubber/plastics material. The upper also features a large, 2 ½-inch wide turned down blue corduroy textile collar, which lays flat over and surrounds the ankle and heel areas. The shoe has a sewn and cemented on, unit molded rubber/plastic bottom with a ¾-inch high foxing-like band. You state in your letter that this shoe will be valued at $24.00 per pair.

Style #KP010NT “Tobin” is a women’s slip-on shoe with a textile canvas material upper that does not cover the ankle. The shoe has a sewn and cemented on, unit molded rubber/plastic bottom with a ¾-inch high foxing or foxing-like band of rubber/plastics. You state in your letter that this shoe will be valued at $19.85 per pair.

The applicable subheading for the shoe, identified as Style “Guerra,” will be 6404.11.90, Harmonized Tariff Schedule of the United States (HTSUS), 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 “athletic” footwear; and which is valued over $12.00 per pair. The rate of duty will be 20% ad valorem.

The applicable subheading for the two shoes, identified as Style #KP0009GB “Nuss” and Style #KP010NT “Tobin,” will be 6404.19.90, HTSUS, 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 is not designed to be a protection against water, oil, or cold or inclement weather; which does not have open-toes or open heels; which is not a slip-on, or which has a foxing or foxing-like band of rubber or plastics applied or molded at the sole and overlapping the upper; and which is valued over $12 per pair. The rate of duty will be 9% 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 three submitted sample shoes 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.”

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,

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