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NY J81918




March 20, 2003

CLA-2-64:RR:NC:347:J81918

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

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 March 5, 2003, you requested a tariff classification ruling on behalf of Solomon North America, Inc. You describe the merchandise that is the subject of this ruling as a man’s oxford height shoe, Model No. Y9519. You state that the subject footwear has an upper of a combination of rubber/plastics and textile with rubber/plastics being predominant but representing less than 90 percent of the external surface area. The outsole is rubber/plastics. The shoe has a jogger-type bottom with an EVA midsole. The shoe has an elasticized strap which is attached to either side of the quarter and extends around the heel. The shoe has a three-eyelet front through which an elasticized braid is threaded. The braid is not functional. The shoe has a first cost in excess of $12/pair. You believe that the shoe is not open toe or open heel and that it is not of the slip-on type.

The shoe has a modified sling-back construction wherein the back is lower than the front vamp but the elasticized back strap covers the heel. The back-strap is designed to encompass the wearer’s heel in such a way that the heel, i.e. the rearmost boney part of the human foot, the top of which is located just below the Achilles tendon, is not visible when the shoe is worn. Portions of the sides of the heel are visible on both sides, however the “rearmost boney part” is completely covered. In this regard we agree that the shoe is not open toe or open heel.

T.D. 93-88, October 25, 1993, Footwear Definitions, indicates that a “slip-on” includes:

A boot which must be pulled on.
Footwear with elastic gores which must be stretched to get it on or with elastic sewn into the top edge of the fabric of the upper. Footwear with a shoe lace around the top of the upper which is clearly not functional, i.e. the lace will not be tied or untied when putting it on or taking it off. It does not include any boot or shoe with any laces, buckles, straps, snaps, or other closure, which are probably closed, i.e. tied, buckled, snapped, etc. after the wearer puts it on.

Since the strap holds the shoe to the foot by being stretched over the heel and released to it’s natural position, it does not function as a traditional “closure” as it does not open, close, adjust or tighten. In this regard, the shoe is of the slip-on type. The shoe does not possess a foxing or foxing-like band.

The applicable subheading for Model No. Y9519 will be 6402.99.30 (HTS), which provides for footwear with outer soles and uppers of rubber/plastics, other, other, footwear of the slip-on type. The general rate of duty will be 37.5 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.

Sincerely,

Robert B. Swierupski
Director,

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