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NY M81001

March 27, 2006

CLA-2-64:RR:NC:SP:247 M81001


TARIFF NO.: 6402.99.70

Mr. Frank Saviano
Agra-Services Brokerage Co., Inc.
221-20 147th Avenue
Jamaica, NY 11413

RE: The tariff classification of footwear from China

Dear Mr. Saviano:

In your letter dated March 3, 2006, on behalf of Wiesner Products Inc., you requested a tariff classification ruling for child’s shoe which is said to features a plastic side panel insignia of a race car that lights up when the child walks.

The submitted half pair sample, identified as Style # INS-5041X, is a child’s athletic-type shoe with a functionally stitched, predominately rubber/plastic material upper that does not cover the ankle and that has a single plastic strap hook-and-loop closure. The shoe upper also has several small textile material panels, two over the toes and two at the sides around the ankle and another larger one behind the heel. There is a textile pull-up loop strap at the back of the shoe and three elasticized textile material straps sewn over the throat opening above of the tongue. With all the accessories and reinforcements included, we estimate that textile materials account for more than 10 percent of the external surface area of the upper. In addition, this athletic-type shoe has a unit molded rubber/plastic cupsole bottom with sides that overlap the upper at the sole by a measurable vertical height of ¼-inch and more around most of the shoe’s lower perimeter. We consider this shoe to have a foxing-like band. Because this shoe has a foxing-like band, it is excluded from classification under subheading 6402.99.18, HTSUS, as you have suggested. You state in your letter that this shoe will be valued at over $3 but not over $6.50 per pair.

The applicable subheading for this shoe, identified as Style # INS-5041X, will be 6402.99.70, Harmonized Tariff Schedule of the United States (HTSUS), 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; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing or a foxing-like band applied or molded at the sole and overlapping the upper, or in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which is valued over $3 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

We note that the submitted shoe is 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.”

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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