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NY L80968

December 2, 2004

CLA-2-64:RR:NC:SP:247 L80968


TARIFF NO.: 6404.19.50

Ms. Lorianne Aldinger
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of footwear from China

Dear Ms. Aldinger:

In your letter dated November 15, 2004 you requested a tariff classification ruling.

The submitted sample is a pair of “Aqua Shoes” identified as Item #939803. This slip-on footwear is made, as you state, to wear while walking in water, but it is not designed to keep the wearer’s foot dry. It has a stretch knit textile material upper and a molded rubber/plastic bottom with rubber/plastic sidewalls that overlap the upper at the sole by a vertical height of more than ¼-inch, all around the perimeter of the shoe. We consider this shoe to have a foxing-like band. You state that this shoe will be valued at less than $3.00 per pair.

The applicable subheading for the “Aqua Shoes” identified as Item #939803 will be 6404.19.50, Harmonized Tariff Schedule of the United States (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 a slip-on that has a foxing or a foxing-like band, wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper; which is not designed to be a protection against water, oil, or cold or inclement weather; 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 footwear that you have provided for this ruling request has not been marked with the 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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