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NY K81681

February 4, 2004
CLA-2-64:RR:NC:SP:247 K81681


TARIFF NO.: 6404.11.70

Mr. Mark S. Davies
FedEx Trade Networks
Transport & Brokerage
4111-A Rose Lake Drive
Charlotte, NC 28217

RE: The tariff classification of footwear from Taiwan

Dear Mr. Davies:

In your letter dated January 7, 2004, on behalf of Rack Room Shoes, Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified by you as style name “Mercury” and “SKU 134004” is a below the ankle height athletic-type running shoe with a predominately textile material upper and a lace closure. The shoe has a cemented-on EVA plastic midsole and a separate rubber/plastic outer sole that overlaps the upper at the toe and also along two additional ½-inch high wave-like sections on the outside and on the inside front side quarters. You have informed this office that this running shoe will be valued at $5.50 per pair.

The applicable subheading for this shoe, identified as style name Mercury and SKU #134004, will be 6404.11.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is “athletic footwear”; which has soles that overlap the upper other than at the toe or heel ; and which is valued at over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 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 sample shoe you have provided for this ruling request has not been marked with its country of origin. Therefore, if imported as is, this shoe 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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