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NY L81133

December 13, 2004

CLA-2-64:RR:NC:SP:247 L81133


TARIFF NO.: 6402.99.18

Mr. Roger J. Crain
Customs Science Services, Inc.
11901 Reynolds Avenue
Potomac, MD 20854-3334

RE: The tariff classification of footwear from China

Dear Mr. Crain:

In your letter dated November 22, 2004, on behalf of Payless Shoe Source Worldwide, you requested a tariff classification ruling.

The submitted half pair sample identified as style “fioni In Love” is a woman’s closed-toe, open-heel fashion shoe with a 3½-inch high pike heel. The shoe has a plastic external surface area upper (ESAU) and a cemented-on rubber/plastic outer sole. The shoe also has a removable textile, shoelace-type ankle ribbon closure with decorative imitation plastic pearls and silver colored beads. The ankle ribbon is laced through a single eyelet-like loop at back of the heel on the upper and is tied in a bow around the wearer’s ankle. Generally, a removable ribbon is treated like a shoelace in a functional closure and it is excluded from all upper surface area material considerations for footwear classification purposes. With the removable textile ankle-tie ribbon excluded, this shoe has an upper that has an external surface area entirely of rubber and/or plastics.

Therefore, the applicable subheading for the shoe identified as style “fioni In Love” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; which is not designed to be a protection against water, oil or cold or inclement weather; and which does not cover the ankle. The rate of duty will be 6% 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, the 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 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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