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NY H87248

February 1, 2002



TARIFF NO.: 6402.99.18; 6404.19.50

Mr. David Natale
Product Development
Dick’s Sporting Goods
200 Industry Drive
Pittsburgh, PA 15275

RE: Classification of footwear.

Dear Mr. Natale:

In your recent letter, dated January 14, 2002, you requested tariff classifications on three shoes to be produced in Asia.

The submitted samples, style numbers not indicated, you identified as a water shoe, a flip-flop sandal and a sport sandal.

The water shoe is a “slip-on” with a textile upper and a rubber and or plastic outer sole. The sole overlaps the upper, in excess of one quarter of an inch, creating a foxing like band.

The flip-flop sandal and the sport sandal are both open toe open heel shoes with plastic uppers and rubber and/or plastic outer soles.

With regard to a telephone conversation with my office, you stated the water shoe is valued under $3.00 per pair.

The submitted samples are not marked with the country of origin. Therefore, if imported as is, the shoes will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoe 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”.

The applicable subheading for the water shoe will be 6404.19.50, Harmonized Tariff Schedule of the United States, HTS, which provides for footwear in which the upper’s external surface, not including accessories or reinforcements, is predominately textile; in which the outer sole’s external surface is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; which is not an open toe or open heel; which is ten percent or more by weight of rubber and/or plastics; which has a foxing-like band; which is not valued or $3.00 per pair. The rate of duty will be 48 percent ad valorem.

The applicable subheading for the sandals, sport and flip-flop, will be 6402.99.18, HTS, which provides for other footwear, in which the upper’s external surface is predominately rubber and/or plastics; in which the outer sole’s external surface is predominately rubber and/or plastics; which is other than “sports footwear”; in which there is no protective metal toe-cap; in which the top of the upper does not cover the wearer’s ankle; in which the upper’s external surface is over 90 percent rubber and/or plastics, including accessories and reinforcements; which is not designed to be protective against water, oil, or cold or inclement weather. The rate of duty will be 6 percent ad valorem.

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.

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

If you have any questions pertaining to this ruling, please contact Field National Import Specialist Anthony Cataldo at 617-565-6126 or National Import Specialist Richard Foley at 646-733-3042.


Nora E. Ehrlich
Port Director

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