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NY M81436

April 12, 2006

CLA-2-64:RR:NC:SP:247 M81436


TARIFF NO.: 6404.19.50

Mr. Takae Kato
Tabata U.S.A, Inc.
2380 Mira Mar Avenue
Long Beach, CA 90815

RE: The tariff classification of footwear from China

Dear Mr. Kato:

In your letter dated March 14, 2006 you requested a tariff classification ruling.

The two submitted half pair samples, identified as Style No. DSRT-BL-9(Male) and Style No. DSRT-BL-5(Female), are described as “Aqua shoes ,“ a type of flexible bootie-like footwear that is worn while walking in the surf at the beach or for recreational use in water sports. Both the male and female versions of this aqua shoe are identically constructed, do not cover the wearer’s ankle and as you state, only differ with respect to size. The shoes have uppers made of sewn together knit textile mesh and elasticized textile materials and feature a functional cinch-type lace closure in the topline that is tightened around the ankle and secured with a plastic friction stopper. The shoes also have molded rubber/plastic soles with foxing-like bands that overlap and encircle the upper. In your letter you state that both these shoes will be valued at less than $3 per pair.

The applicable subheading for these “Aqua” shoes, identified as Style No. DSRT-BL-9(Male) and Style No. DSRT-BL-5(Female), will be 6404.19.50, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which does not have an open-toe or open-heel; which is not a slip-on; which has a sole that overlaps the upper other than at the toe or heel or which has a rubber/plastic foxing-like band; and which is valued not over $3.00 per pair. The rate of duty will be 48% 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/.

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.

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.


Robert B. Swierupski

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