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NY L80589

November 10, 2004

CLA-2-64:RR:NC:SP:247 L80589


TARIFF NO.: 6402.99.14 ; 6402.99.30 ; 6403.99.90

Ms. Lucy Zamora
Prima Group Traders
10080 NW 53 Street
Sunrise, FL 33351

RE: The tariff classification of footwear from China

Dear Ms. Zamora:

In your letter dated October 26, 2004 you requested a tariff classification ruling for four half pair samples of footwear.

Style “PGTHTCEVAB03” is a one-piece molded plastic upper, plastic soled slip-on clog-like sandal. The molded plastic upper has numerous open holes all over the vamp and along the front toe area at the level of the inner concave footbed surface.

Style “PGTEAS3224” is a women’s closed-toe, open-heel, slip-on shoe with a functionally sewn, predominately plastic material upper that does not cover the ankle. The shoe has a stretch textile knit material closed throat area with a sewn-on textile center pull strap and two, wide textile fabric material vamp and side panels. The shoe also has a flat EVA plastic midsole and a cemented-on rubber/plastic outer sole.

Style “PGTJINSL95” is a women’s open-toe, open-heel sandal with a leather upper that also has an adjustable leather heel strap with a metal buckle. The sandal also has a leather insole and a rubber/plastic outer sole. You state that this “ladies fashion sandal” will be valued at $4.00 per pair.

The applicable subheading for the molded sandal identified as Style PGTHTCEVAB03 will be 6402.99.14, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with outer soles and uppers of rubber or plastics; which does not cover the ankle; which has an upper with an external surface area that measures over 90% rubber or plastics (including any accessories or reinforcements); 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 is a sandal and/or similar footwear of plastics, produced in one piece by molding. The duty rate will be 3% ad valorem.

The applicable subheading for the shoe identified as Style PGTEAS3224 will be 6402.99.30, 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); and which has open toes or open heels. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the women’s sandal, identified as Style PGTJINSL95, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the open-back slip-on shoe identified as Style “PGTJINB12B.” Your request for a classification ruling for this shoe should include an accurate external surface area of the upper (ESAU) component material percentage measurement as a total of the leather, rubber/plastics or “other” materials that are present on the surface of the shoe (tongues and shoelaces not included). We suggest that you obtain an independent lab measurement for accuracy. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 shoes you have provided for this ruling request have not been marked with the country of origin. Therefore, if imported as is, the shoes do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

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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