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NY K80451

November 17, 2003
CLA-2-64:RR:NC:SP:247 K80451


TARIFF NO.: 6402.99.30

Mr. Dale Barthum
Bite Shoes
7120 185th Ave NE Ste120
Redmond, WA 98052

RE: The tariff classification of footwear from China or Hong Kong

Dear Mr. Barthum:

In your letter dated October 23, 2003 you requested a tariff classification ruling.

The submitted half pair sample identified as the “Xtension OS sandal”(brand name “Bite”) is an open-toe, open-heel strap upper sandal with an upper consisting of both rubber/plastic and textile external surface area materials. Most of the front vamp area of the upper consists of stretch textile fabric and adjustable textile materials straps over the instep, while the sides and back upper portions that are lasted under the insole are mostly of rubber/plastics material and textile fabric strap overlay accessories. You have provided an “Interim Footwear Invoice” specification sheet, which states the external surface area of the upper (accessories and reinforcements excluded) is 65% rubber and/or plastics and 35% textile materials. Based on our visual measurements, we have also concluded that the external surface area of this sandal’s upper (ESAU) is predominately rubber/plastics. The sandal has a molded rubber/plastic bottom/sole and you have indicated in your letter that it will be valued at over $12.00 per pair.

The applicable subheading for the “Xtension OS” sandal, brand name “Bite” will be 6402.99.30, 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 which has open toes or open heels. The rate of duty will be 37.5% ad valorem.

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. We note that the sandal you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the sandal does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

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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