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NY L86381

August 3, 2005

CLA-2-64:RR:NC:SP:247 L86381


TARIFF NO.: 6402.99.18 ; 6403.99.60 ; 6403.99.90

Mr. Joe Nakayama
Alpha International
9133 S. La Cienega Blvd., Suite 100
Inglewood, CA 90301

RE: The tariff classification of footwear from China and Vietnam.

Dear Mr. Nakayama:

In your letter dated July 14, 2005, on behalf of Starburst Import and Export Company, you requested a tariff classification ruling for five samples of shoes with uppers that do not cover the wearer’s ankle.

Model #’s ET6501(China), ET6734(Vietnam), and ET10112(China) are all athletic-type shoes with functionally stitched rubber/plastics material uppers, all of which have over 90% external surface areas of rubber/plastics. The shoes have “U” throats and tongues, lace closures and rubber/plastic outer soles that only overlap the upper at the back of the heel or not at all.

Model #ET10333(China) is loafer style slip-on shoe, with a leather upper that does not cover the ankle and a rubber/plastic sole. You state that the shoe will be valued at over $2.50 per pair. Since this casual slip-on shoe is the type of footwear that is commonly worn by both sexes and no indication is provided that comparable styles are offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8.

The applicable subheading for the three shoes, identified as Model #ET6501, Model #ET6734 and Model #ET10112 will be 6402.99.18, Harmonized Tariff Schedule of the United States (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 measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; and which is not designed to be a protection against water, oil, or cold or inclement weather. The general rate of duty will be 6% ad valorem.

The applicable subheading for the loafer style shoe, identified as Model #ET10333, in American men’s size 8.5 and larger, will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading 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 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.

We note that the submitted shoes are not marked with the country of origin. Therefore, if imported as is, the shoes will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes will 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.”

Your inquiry does not provide enough information for us to give a classification ruling on the athletic style shoe you identified as Model #ET6791. Your request for a classification ruling for this shoe, which you indicate has a “51% leather and PU upper,” does not even mention any of the mesh textile material that is also present on the upper. Your request for classification should include an accurate external surface area upper percentage measurement of the textile, leather and rubber/plastics materials (exclude the tongue and shoelace) that are present on the upper. 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.

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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