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NY M83952




June 14, 2006

CLA-2-64:RR:NC:247:M83952

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.90

Mr. William J. Maloney
Rode & Qualey
55 West 39th Street
New York, NY 10018

RE: The tariff classification of footwear from China.

Dear Mr. Maloney:

In your letter dated June 7, 2006, you requested a tariff classification ruling on behalf of Deckers Outdoor Corporation for an item that you describe as a men’s casual, slip-on shoe, style name “Bennie.”

The shoe has an outer sole of rubber/plastics and an upper of textile material. There is a pronounced overlap of the upper by the crepe rubber outer sole encompassing the entire front portion of the shoe and a smaller area of overlap at the heel. The overlap is more than ¼ inch and encompasses approximately 58 percent of the perimeter of the shoe. The overlap is substantial and we agree with your assertion that the overlap is a foxing or foxing-like band.

The applicable subheading for “Bennie” will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile: other; other, valued over $12/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/.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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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