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NY H81106

May 29, 2001

CLA-2-64:RR:NC:TA:347 H81106


TARIFF NO.: 6402.99.80

Mr. W.J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Ave.
Hawthorne, CA 90250

RE: The tariff classification of footwear from China

Dear Mr. Gonzalez:

In your letter dated May 11, 2001, on behalf of Strategic Partners DBA: Cherokee Uniforms, you requested a tariff classification ruling.

The two submitted, almost identical looking, all white, half pair samples, identified as Style “Flirt” and Style “Secret” are both women’s closed-toe, closed-heel slip-on casual shoes that do not cover the wearer’s ankle. Both shoes have uppers with external surface areas that consist entirely of functionally stitched plastic material components and feature an elasticized plastic behind-the-heel strap. Both shoes also have cemented-on, molded rubber/plastic cupsole type bottoms with sidewalls that overlap their respective uppers at the sole by varying heights of over ¼-inch to as much as ¾-inch and more, in a wave-like treatment, all around the shoe’s lower perimeter. We consider both these shoes to have a foxing-like band. In a follow-up telephone conversation with this office, you stated that the two shoe styles are both valued at $10.75 per pair.

The applicable subheading for both these shoes, identified as Styles “Flirt” and “Secret,” will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), 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 measures over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or foxing-like band applied or molded at the sole and overlapping the upper; which is not designed to be a protection against water, oil, or cold or inclement weather; 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.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample shoes you have provided for this ruling request are not marked with the country of origin. Therefore, if imported as is, the shoes do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

We are returning the samples 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 212-637-7089.


Robert B. Swierupski

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