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NY I85336

September 5, 2002

CLA-2-64:RR:NC:TA:347 I85336


TARIFF NO.: 6402.99.60

Ms. Patricia Coston Dzierzanowski
John P. Coston and Co., Inc.
70 N.E. Loop 410, Suite 185
San Antonio, TX 78216

RE: The tariff classification of footwear from China

Dear Ms. Dzierzanowski:

In your letter dated August 1, 2002, on behalf of Esco Imports of Texas, Inc., you requested a tariff classification ruling.

The submitted half pair sample is a shoe with an upper external surface area consisting of both plastic and stretch knit textile materials. This casual-type shoe does not cover the ankle, has a textile tongue with side gussets and features a four-eyelet lace closure with a plastic cord stop. This shoe, which you are calling a “tennis shoe” is more like the type of flexible footwear usually described as water or surf shoes which are generally worn in water at the beach or water parks, or while engaged in activities that may involve standing in water and getting your feet wet. The shoes are not designed to keep your feet dry. We note that you have not provided any external surface area percentage measurement for the plastic and textile material components that comprise the surface area of this shoe’s upper. As a rule, shoe tongues and laces are generally excluded from a shoe’s upper surface area considerations for classification purposes. Based on our visual measurements, we have determined that this shoe, which has sewn-on plastic material sides, heel and toe sections and side vamp quarters, has an upper with a predominately plastic material external surface area. The shoe also has a molded rubber/plastic bottom that overlaps the upper at the sole by more than ¼-inch, all around its lower perimeter. We consider this shoe to have a foxing-like band. You state in your letter that this shoe will be valued at $1.75 per pair.

The applicable subheading for this shoe will be 6402.99.60, 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 measures over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or a 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 not over $3.00 per pair. The rate of duty will be 48% ad valorem

We note that the submitted sample is not marked with the country of origin. 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. The subject shoes must be marked to indicate that they are “Made in China.”

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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