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NY H84769

August 22, 2001

CLA-2-64:RR:NC:TP:347 H84769


TARIFF NO. 6402.99.60-90:

Mr. Roger J. Crain
Customs Science Services, Inc.
11901 Reynolds Avenue
Potomac, MD 20854-3334

RE: The tariff classification of footwear from China.

Dear Mr. Crain:

In your letter dated July 31, 2001, you requested a tariff classification ruling on behalf of The Topline Corp. You have submitted a sample of Cross Trekkers FCS Style No. W61219A which you describe as a slip-on shoe with an upper almost entirely composed of plastic-coated textile material and an outer sole of rubber/plastic. You have not provided a value for the footwear. You state that the external surface area of the upper for style W61219A is about 95+ plastic including accessories and reinforcements.

As you explain, the main issue in this ruling request is whether or not a piece of hard plastic material applied at the sole and overlapping the upper should be combined with the cupped unit molded outersole in a foxing-like band determination. This material overlaps the upper by approximately 7/8 inch and extends horizontally approximately 6 inches around the extreme front of the shoe. You refer to this component as a “toe cap” and provide an encirclement measurement of 61 percent of the upper overlapped by 1/4 inch or more by the combination of the unit molded sole and the plastic toe cap. This piece of hard plastic material is consistent with a toe bumper on a traditional athletic shoe. While toe bumpers are not in themselves considered foxing, customs has held that toe bumpers and other applications applied or molded at the sole and substantially overlapping the upper are to be included in foxing-like band determinations. Style W61219A has a foxing or foxing-like band.

The applicable subheading for style W61219A will be 6402.99.60-9, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, other, not covering the ankle, other. The rate of duty will depend on the value per pair.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

The submitted sample is not marked with the country of origin. Therefore, if imported as is, 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."

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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