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NY N022217




February 1, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.3000, 6402.99.2100, 6402.99.3165

Mr. Vittorio Morandin
Lagonda Enterprises, LLC
1103 4th Street
Santa Monica, CA 90403

RE: The tariff classification of footwear from China and Ukraine

Dear Mr. Morandin:

In your letter dated January 16, 2008 you requested a classification ruling for three footwear samples.

Item “Liberty” is identified as a mid-cut shoe with a protective steel toe and a lace-tie closure. The outer sole is rubber/plastics and the upper is made of both rubber/plastics and leather with rubber/plastics predominating by external surface area. The leather portion of the upper accounts for approximately 20 percent of the external surface area.

      The applicable subheading for “Liberty” will be 6402.91.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with outer soles and uppers of rubber or plastics; covering the ankle; incorporating a protective metal toe-cap: other: valued over $12/pair. The rate of duty will be 20% ad valorem.

Item “Eagle” is identified as a low-cut, slip-on shoe with a protective steel toe. The outer sole and upper is rubber/plastics. The unit molded outer sole substantially overlaps the upper by ¼ inch or more and is a foxing or foxing-like band.

The applicable subheading for “Eagle” will be 6402.99.2100, (HTSUS), which provides for footwear, with outer soles and uppers of rubber or plastics; not covering the ankle; incorporating a protective metal toe-cap: other: valued over $12/pair. The rate of duty will be 20% ad valorem.

Item “Clog” is an open-heel, slip-on clog style, shoe with an outer sole and upper of molded rubber/plastics. The upper features numerous vent-holes along the vamp.

The applicable subheading for “Clog” will be 6402.99.3165, (HTSUS), which provides for footwear, with outer soles and uppers of rubber or plastics; not covering the ankle; which has an upper with an external surface area that measures over 90% rubber or plastics (including any accessories or reinforcements); not having a foxing or foxing-like band; and which is not designed to be a protection against water, oil, or cold or inclement weatherfor women. The rate of duty will be 6% 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 samples are not marked with the country of origin. Therefore, if imported as is, they 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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