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NY J80314

January 29, 2003



TARIFF NO.: 6402.99.70

Mr. John Pellegrini
Ross & Hardies
65 East 55th Street
New York, NY 10022-3219

RE: The tariff classification of footwear from China.

Dear Mr. Pellegrini:

In your letter dated January 16, 2003, you requested a tariff classification ruling on behalf of Elan-Polo, Inc. The merchandise which is the subject of this ruling is an infant’s shoe, Pattern EC19068/0280. There is no indication of size in the submitted sample although you have provided information that it is an infant’s size 7. You describe the shoe as a T-strap dress shoe with a rubber/plastic upper and outsole. The T-strap is threaded through a metal D-ring and secured by a hook & loop tab. The shoe has a thick unit bottom designed to replicate a wedge. You further state that the material which makes up the upper is coated fabric, referred to as S403164. The coating is visible to the naked eye. You opine that the shoe does not have a foxing or foxing-like band. You have provided a value of $4/pair for this style.

The unit-molded outer sole overlaps the upper by more than 1/8 inch. Since infant’s shoes (American sizes 0-7.5) are considered to have a foxing-like band if a vertical overlap of 1/8 inch or more exists from where the upper and outsole initially meet, this shoe has a foxing-like band.

The applicable subheading for pattern number EC19068/0280 will be 6402.99.70 (HTS), which provides for footwear with outer soles and uppers of rubber/plastics, other, other, valued over $3 but not over $6.50/pair. The general rate of duty will be 90 cents/pair plus 20 percent ad valorem

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."

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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