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NY 815753

November 29, 1995

CLA-2-64:RR:NC:TP:347 815753


TARIFF NO.: 6402.99.70

Mr. John B. Pellegrini
Ross & Hardies
65 East 55th Street
New York, NY 10022-3219

RE: The tariff classification of plastic shoes from China.

Dear Mr. Pellegrini:

In your letter dated October 27, 1995, you requested a classification ruling on behalf of your client, Payless ShoeSource, Inc.

The item which you describe as children's footwear, Style "Stability", Lot No. 9588, sizes 1 through 4 is an infant's lace-up shoe with a rubber/plastic upper and a rubber/plastic unit-molded sole. You state that the upper is more than 90 percent rubber/plastic when all accessories and reinforcements are included. You did not provide a value for the shoe. However, it is assumed to be valued over $3 but not over $6.50/pair.

In the case of infant's footwear, a unit-molded sole is presumed to constitute a foxing-like band when 1) there is a vertical overlap of the upper by 1/8 of an inch (HQ 088510 April 29. 1991) and, 2) the area of vertical overlap which exceeds this dimension "substantially encircles" the perimeter of the shoe. Style "Stability" possesses a foxing-like band.

The applicable subheading for the shoe will be 6402.99.70, (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which over 90 percent of the external surface area (including any accessories and reinforcements) is rubber or plastic, footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper. The rate of duty will be 90 cents/pair plus 37.5 percent ad valorem.

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 Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Roger J. Silvestri

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