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NY I81914

June 14, 2002

CLA-2-64: RR: NC: TA: 347 I81914


TARIFF NO.: 6402.99.90

Mr. Andrew S. Harris
Nissin Customs Service, Inc.
172-47 Baisley Boulevard
Jamaica, NY 11434

RE: The tariff classification of footwear from Korea.

Dear Mr. Harris:

In your letter dated May 16, 2002, on behalf of your client Miki Products USD, you requested a tariff classification ruling.

The submitted sample, identified as Style # Rosio RAS, a woman’s athletic-type closed-toe, closed-heel shoe that does not cover the ankle. The shoe has an upper external surface area consisting of functionally stitched rubber/plastic component parts, a six-eyelet lace closure, a padded tongue and a cemented on molded rubber/plastic outer sole. Visual examination of the outer sole reveals that there is substantial overlap of the upper at the sole by more than ¼-inch around the perimeter of the shoe. In this regard, we consider this shoe to have a foxing-like band.

You state that the shoes are valued over $30/pair and have an upper consisting of 25% polyurethane (PU) and 75% nylon. You did not provided any documentation related to the external surface area of the shoe’s upper which was requested by this office May 05, 2002. Based on our visual measurements, we have determined that the external surface area of the shoe’s upper is predominately of stitched together plastic materials.

The applicable subheading for this shoe, identified as style # Rosio RAS, will be 6402.99.90, 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 does not measure over 90% rubber or plastics (including any accessories or reinforcements) and/or 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 $12.00 per pair. The rate of duty will be 20% ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on Style # Rosio Gold. Your request for a classification ruling should include an accurate external surface material percentage breakdown of the textile and plastic materials that make up the upper. This office suggests a laboratory review.

When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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.


Robert B. Swierupski

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