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NY K83958

March 15, 2004
CLA-2-64: RR: NC: SP: 247 K83958


TARIFF NO.: 6402.99.90

Mr. Tim O’Connor
Sofft Shoe Co., Inc.
8 Hampshire Drive
Hudson, NH 03051

RE: The tariff classification of footwear from China.

Dear Mr. O’Connor:

In your letter dated March 03, 2004, on behalf of H.H. Brown Shoe Co. Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as Style name “Ridge,” Stock # QK240-09, is a man’s athletic-like shoe that does not cover the ankle. The shoe has a lace closure, a padded tongue & insole, and a textile material heel tab. You indicate that the price of the footwear will exceed $12 per pair. The shoe has a functionally stitched together upper and you have provided external surface area measurements (ESAU) that indicate it is approximately 55.44% rubber/plastic, 35.65% leather and 8.91% textile material. The shoe has a unit-molded rubber/plastics bottom with extended sidewalls. In addition to functioning as outer sole, the unit-molded bottom’s extended sidewalls function as portions of the upper.

T.D.83-116 effective June 22, 1983 provides in pertinent part:

A foxing-like band must be applied or molded at the sole and must overlap the upper.

Since the extended sidewalls do not overlap the upper, but are in fact upper material, this shoe does not exhibit a foxing or foxing-like band.

The applicable subheading for “Ridge,” Stock # QK240-09, will be 6402.99.90, 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; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued, over $12.00 per pair. The rate of duty will be 20% 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."

We are returning your sample as 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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