United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L81290 - NY L81333 > NY L81305

Previous Ruling Next Ruling
NY L81305

December 29, 2004



TARIFF NO.: 6402.99.18

Ms. Shawna Wang
Dynasty Footwear
800 North Sepulveda Blvd.
El Segundo, CA 90245

RE: The tariff classification of footwear from China.

Dear Ms. Wang:

In your letter dated December 14, 2004, you requested a tariff classification ruling for plastic footwear. You have submitted a sample identified as style bm7748. The sample is a man’s open toe, open heel sandal. You state that the external surface area of the upper is over 90 percent rubber/plastics (including accessories or reinforcements) and features a drawstring lace closure. It also has a rubber/plastics bottom that you state overlaps the upper by ¼ inch. You ask if this overlap is a foxing-like band.

The term foxing-like applies to that which has the same, or nearly the same appearance, qualities or characteristics as the foxing appearing on the traditional sneaker or tennis shoe. It does not have to be a separate component and may or may not secure the joint between the sole and upper. A foxing-like band must be applied at the sole and must overlap the upper. It must also encircle or substantially encircle the entire shoe and can be attached by any means. It is the opinion of this office that the overlap of the upper by the shell bottom on this style does not have the appearance, qualities or characteristics of foxing and does not substantially encircle the entire shoe.

The applicable subheading for style bm7748 will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, other; not covering the ankle, having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not “protective”, other. The rate of duty will be 6% ad valorem.

The submitted 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 footwear 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."

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

Previous Ruling Next Ruling

See also: