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NY N004631




January 4, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

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

RE: The tariff classification of footwear from China

Dear Mr. Crain:

In your letter dated December 12, 2006, you requested a tariff classification ruling on behalf of Payless ShoeSource Worldwide for a plastic water shoe.

      The submitted sample, identified as “Airwalk Water Shoe” is a open weave molded sandal with an outer sole and upper of rubber/plastics. There is a separately attached plastic closure strap that tightens the shoe to the foot by means of a hook & loop closure. You suggest that the shoe should be classified in subheading 6402.99.14, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for sandals and similar footwear of plastics, produced in one piece by molding. However, the attachment of the separate closure strap precludes classification as “produced in one piece by molding.”

The applicable subheading for the “Airwalk Water Shoe”” will be 6402.99.18, HTSUS, which provides for footwear with outer soles and uppers of rubber/plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not protective: other. The general rate of duty will be 6 percent 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/.

Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is in the process of being amended to reflect changes recommended by the World Customs Organization. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes was sent to the President for proclamation of the changes. By law, the President cannot proclaim the implementation of these latter amendments in the HTS until a required 60-legislative-day Congressional layover period is completed. We understand that the layover period has been completed. Accordingly, the recommended changes will become law after they are proclaimed by the President. The effective date of those changes will be specified in the Presidential proclamation. In addition, at that time, the United States International Trade Commission will post an updated electronic version of the 2007 HTSUS on its website, www.usitc.gov, and the Government Printing Office will publish a hard-copy version of the 2007 HTS.

Once those changes are in effect, it is anticipated that your merchandise will be classified in 6402.99.31 HTSUS. Under the circumstances, this information is advisory only.

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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