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NY K85413

May 18, 2004
CLA-2-64: RR: NC: SP: 247 K85413


TARIFF NO.: 6402.99.30

Mr. Steve Renfroe
May Merchandising Company
May Dept. Stores Int’l. Inc.
615 Olive Street
St. Louis, MO 63101

RE: The tariff classification of footwear from Hong Kong.

Dear Mr.Renfroe:

In your letter dated April 19 2004, you requested a tariff classification ruling.

The submitted half-pair sample identified by you as Style Rio 2, is a woman’s closed-toe, closed-heel, slip-on fashion shoe. You state that the shoe’s plastic upper is fully covered with nylon floral lace and you ask if the shoe should be classified under uppers of plastic 6402.99.1865 (HTS) or under uppers of textile materials 6404.19.3560 (HTS).

The shoe has a metallic-sheen rubber/plastic upper that is covered with a textile lace (nylon) overlay that has been added to an otherwise complete upper. The textile overlay is an accessory/reinforcement that accounts for more than 10% of the upper’s external surface area. The shoe also has a foam rubber padded insole, an approximate 3 ¼-inch high wrapped heel and a rubber/plastic outsole.

In regard to your question, the upper’s surface is less than 90% plastic and is precluded from being classified, as you have suggested, under subheading 6402.99.1865 (HTS) or 6404.19.3560 (HTS).

The applicable subheading for Style Rio 2, 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); which is not designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% ad valorem.

Additionally, the submitted footwear 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 shoe 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 the 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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