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NY N010024




May 7, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.4080

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 April 16, 2007, on behalf of Payless ShoeSource Worldwide, you requested a tariff classification ruling.

The submitted sample, identified as style “Coasters Jay Madras,” is a children’s slip-on, open-toe, open-heel, toe-thong sandal with an outer sole of rubber/plastics. The sandal has a 1-inch wide “V” configured strap upper of predominately rubber/plastics material assembled with functional stitching. The external surface area of the rubber/plastics material strap upper also includes an off-white trim of thick textile threads that are decoratively whip-stitched around the edges of the upper. These evenly spaced rows of thick textile stitches at the edges of the upper are accessories or reinforcements that serve only as ornamentation, since as you state in your letter, removing them has no effect on the actual functional stitching used to construct the upper. You have determined that the textile material whip-stitching around the upper edges accounts for approximately 18% of the external surface area of the upper. Therefore, with all accessories and reinforcements included, this sandal has an upper with an external surface area that is less than 90% rubber and/or plastics.

The applicable subheading for the child’s sandal, identified as style “Coasters Jay Madras,” will be 6402.99.4080, 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 is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which has open toes or open heels. The rate of duty will be 37.5% 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."

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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