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NY I84830

August 14, 2002

CLA-2-64: RR: NC: TA: 347 I84830


TARIFF NO.: 6402.99.60

Mr. Paul Leitner
Continental Agency Inc.
535 Brea Canyon Road
Walnut, CA 91789

RE: The tariff classification of children’s footwear from China.

Dear Mr. Leitner:

In your letter dated August 01, 2002, on behalf of your client Hangmei International Incorporated you requested a tariff classification ruling.

The submitted half pair sample identified as Item # “PRS005,” is a child’s closed-toe, closed-heel, shoe that does not cover the ankle. The external surface of the upper is comprised of both textile material and as you state polyvinyl chloride (PVC) plastic. Visual examination of the upper indicates that it is predominately made of plastic. Additionally, based on our measurements, we have determined that the shoe’s outer sole overlaps the upper by a vertically measurable height of at least ¼-inch all-around the perimeter of the shoe. In this regard, we consider this shoe to have a foxing-like band. The shoe also has a top-line hook & loop closure system, a padded insole and a molded rubber/plastic outer sole. You state that the child’s shoe is not valued over $3/pair.

The applicable subheading for Item # “PRS005,” will be 6402.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which not over 90% of the external surface area (including accessories and reinforcements as defined in Note 4(a) to chapter 64, HTS) is rubber or plastics, footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is valued under $3.00 per pair. The rate of duty will be 48% ad valorem.

We also note that the submitted shoe(s) is/are not marked with the country of origin. Therefore, if imported as is, the footwear submitted will not meet the country of origin marking requirement 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.”

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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