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NY N015466




August 16, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.8090

Ms. Eleanore Kelly-Kobayashi
Rode & Qualey
55 West 39th Street
New York, NY 10018

RE: The tariff classification of footwear from China

Dear Ms. Kelly-Kobayashi:

In your letter dated August 7, 2007, on behalf of your client Deckers Outdoor Corporation, you requested a tariff classification ruling.

The submitted half pair sample identified as style name “Cerella” is a girl’s size 13 slip-on shoe with a predominately textile material upper. The shoe has a rubber/plastic outer sole and there is in addition, a separately applied rubber/plastic material foxing-like band overlap of the upper around the entire front portion and the entire heel portion of the shoe. The overlap of the upper at the sole, as you state, is more than ¼-inch high and it encircles approximately 66.66% of the lower perimeter of the shoe. You state in your letter that this shoe will be valued at over $6.50 but less than $12 per pair.

The applicable subheading for the girl’s shoe, style name “Cerella,” will be 6404.19.8090, 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 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 has a foxing or foxing-like band wholly or almost wholly of rubber or plastics; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 20% 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, the footwear 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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