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NY K83463

March 3, 2004
CLA-2-64:RR:NC:SP:247 K83463


TARIFF NO.: 6402.99.80

Ms. Cecilia Castellanos
Western Overseas Corporation
1855 Coronado Ave.
Long Beach, CA 90804

RE: The tariff classification of footwear from China

Dear Ms. Castellanos:

In your letter dated February 23, 2004, on behalf of Water Gear Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as a “water aerobic conditioning shoe - ZY-MD-2222,” is an athletic type shoe that does not cover the wearer’s ankle. The shoe has an upper that has an external surface area consisting of functionally stitched together rubber/plastic and textile material components. The upper features a lace closure with a plastic slide-stop cinch, textile loop-strap eyelets and several loose knit textile mesh panels at the sides and over the toes. You have provided the upper’s external surface area material percentage measurements, stating that rubber/plastics accounts for 60% and textile materials account for 40%. The shoe also has a molded rubber/plastic cupsole bottom that overlaps the upper at the sole in a wavy pattern all around the shoe’s lower perimeter. You state that this shoe will be valued at between $6.50 and $12 per pair.

The applicable subheading for the “water aerobic conditioning shoe - ZY-MD-2222” will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s and the outer sole’s external surface area 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) or which has a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 20% 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.

We are returning the sample as you requested.

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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