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NY N018983




November 15, 2007

CLA-2-64:RR:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.3165

Mr. John J. Pellegrini
McGuireWoods LLP
1345 Avenue of the Americas
New York, NY 10105-0106

RE: The tariff classification of footwear from China

Dear Mr. Pellegrini:

In your letter dated October 24, 2007, you requested a tariff classification ruling on behalf of Payless ShoeSource, Inc. for a women’s “athletic” shoe.

      The submitted sample, identified as Lot No. 56412 is a women’s below-the-ankle lace-up athletic shoe with an outer sole and upper of rubber or plastics. You state that the external surface area of the upper is over 90 percent rubber or plastics including accessories or reinforcements. You also state that the outer sole overlaps the upper by at least ¼ inch around 43 percent of the shoe. The ¼ inch overlap occurs exclusively at the heel and for about one inch on both sides of the shoe (at the ball of the foot). This office agrees with your opinion that the overlap does not have the appearance or characteristics of a foxing or foxing-like band.

The applicable subheading for Lot No. 56412 will be 6402.99.3165, Harmonized Tariff Schedule of the United States, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other: footwear having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not protective and not having a foxing or foxing-like band: 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/.

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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