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NY K89962

October 25, 2004

CLA-2-64:RR:NC:SP:247 K89962


TARIFF NO.: 6401.92.90 ; 6404.19.50

Mr. Pete Mento
Expeditors Tradewin, LLC
1015 Third Avenue, 12th Floor
Seattle, WA 98104

RE: The tariff classification of footwear from China

Dear Mr. Mento:

In your letter dated October 11, 2004, on behalf of Family Clubhouse, Inc. (dba I Play), you requested a tariff classification ruling.

The submitted two half pair footwear items are identified as follows.

Style #750 is, as you state, a waterproof rain boot that has been assembled by a molding process and that is made of rubber. The boot is approximately 8-inches high, is of the slip-on type that covers the ankle but not the knee, and will be made for both girls and boys.

Style #304 is a below-the-ankle height, closed-toe, closed-heel, infant sized aqua shoe that has a textile material upper with a zipper closure. The shoe also has an injection molded rubber/plastic bottom that overlaps the upper at the sole. We consider this shoe to have a foxing-like band. You state that this shoe will be valued less than $3 per pair.

The applicable subheading for the rubber boot, identified as Style #750, will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, not assembled by stitching, riveting, nailing, screwing, plugging or similar processes (but may be assembled by ways other than those mentioned such as by molding or cementing); in which the upper is attached to the sole or midsole by a “molding” process (note that vulcanization is a type of molding); in which all the significant pieces of the upper are joined to each other by a “molding” process or cementing; which does not have a protective metal toe-cap; which covers the wearer’s ankle but not the knee; and in which the upper and the sole is not of polyvinyl chloride. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the aqua shoe, identified as Style #304, will be 6404.19.50, (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which does not have an open-toe or open-heel; which is not a slip-on; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band; and which is valued not over $3.00 per pair. The rate of duty will be 48% 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 boot and the shoe you have provided for this ruling request have not been marked with the country of origin. Therefore, if imported as is, the shoe and the boot do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

We are returning the samples as you have 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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