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NY L83158




March 8, 2005

CLA-2-64:RR:NC:SP:247 L83158

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18 ; 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 February 17, 2005 you requested a tariff classification ruling for four half pair samples of footwear.

Style “PGT BB12b” is a women’s functionally stitched all plastic material upper slip-on shoe with a closed-toe, an open-heel, a padded tongue and a lace closure at the instep. The shoe also has a unit molded rubber/plastic sole.

Style “PGTJEAPO423” is an open-toe, open-heel sandal with a predominately rubber/plastic material upper that has adjustable hook-and-loop plastic straps over the toes and across the instep. The sandal also has two triangular shaped textile fabric panels at both sides near the ankle, a textile pull-up loop accessory at the heel and an edging of ¼-inch wide padded textile material trim around the external surface areas of the rubber/plastics upper materials. Based on visual estimates, we have determined that textile material accounts for more than 10% of the external surface of this sandal upper, with all accessories and reinforcements included. The sandal also has a molded rubber/plastic sole.

Style “PGTlixs01-2” is a women’s casual slip-on shoe that does not cover the wearer’s ankle. The shoe has a predominately leather upper that you state is over 51% leather and the remainder of “synthetic” materials. Based on your stated measurements, we will presume that this shoe has a leather upper but the accuracy of this fact will be verified by the port of entry at the time of actual importation. We suggest that you obtain an accurate independent lab analysis of the external surface area of the upper prior to import. This “ladies” shoe also has a cemented-on rubber/plastic sole and we presume it is valued over $2.50 per pair.

The applicable subheading for the shoe identified as Style PGT BB12b 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; 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; and which is not designed to be a protection against water, oil, or cold or inclement weather. The duty rate will be 6% ad valorem.

The applicable subheading for the sandal identified as Style PGTJEAPO423 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 casual shoe identified as Style PGTlixs01-2 will be 6403.99.90, 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 “PGTFA10B.” 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 and textile materials that are present on the surface of the shoe (tongue not included, textile strap-type lace at instep included as an accessory). 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 two of 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.

We are returning the samples 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.

Sincerely,

Robert B. Swierupski
Director,

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