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NY M81648

March 23, 2006

CLA-2-64:RR:NC:SP:247 M81648


TARIFF NO.: 6403.99.60; 6403.99.90; 6406.99.3060

Ms. Annette Campbell
Atsco Footwear LLC
500 Bodwell Street Ext.
Avon, MA 02322

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

Dear Ms. Campbell:

In your letter dated February 15, 2006 you requested a tariff classification ruling for two different half pairs of size 9 men’s shoes, both identified only as “Pattern #Skins-2-1,” and two molded rubber/plastic shoe inserts that you identify as “TPR bones.”

The two submitted sample shoes both have rubber/plastic outer soles and fully lasted uppers that do not cover the wearer’s ankle. Both shoes also have inner linings, tongues and fully functional shoelace closures. One shoe has a predominately leather upper with narrow textile material stripes at the sides and at the back. The other shoe has an upper consisting of stitched together external surface area component parts that are of both textile and of rubber/plastic materials. Note 3(a) to Chapter 64, HTSUS, provides that for the purposes of this chapter, the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye. We note that the external surface area of this shoe’s upper (ESAU) includes a large percentage of textile material with a visible layer of rubber or plastics. We are not able to determine whether textile or rubber/plastic is the greater constituent external surface area upper material on this shoe.

We also note that the submitted leather upper, rubber soled shoe is the type of footwear that is commonly worn by both sexes. Since no indication is provided in your letter that any comparable styles of this shoe are offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8.

The two other submitted sample items, which you identify only as “TPR bones,” one white and the other red in color, are parts of footwear, which are like removable insoles. These two items can be described as foot length slipper-like removable shoe insert, complete with molded and formed plastic toe and heel enclosures. The shoe inserts or “bones” are made essentially of semi-rigid, molded thermoplastic (TPR) materials with a cemented-in layer of foam rubber/plastic cushioning covered by a thin textile layer of underfoot facing. They are made to fit inside the “Skins-2-1” shoes, which you state, cannot be worn without them. You also state that these “bones” or plastic inserts will always be imported separately. The “bones” will be shipped and then sold separately, permitting the consumer to purchase multiple shoe shell “Skins” and to wear them with any single pair of inserts or “bones.” Although the “bones” and the “Skins” are intended to be worn together as a single unit of footwear, you clearly assert in your letter that these two different footwear items will not be put up and offered together as a single unit for retail sale. This stated fact excludes the combination of the submitted footwear sample items from being considered a composite good or a set for classification purposes.

The applicable subheading for the leather upper shoe, identified as sample ”Patter #Skins2-1,” in American men’s size 8.5 and larger, will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTSUS), 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, HTSUS, 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.

The applicable subheading for the two shoe inserts, identified as “TPR bones,” will be 6406.99.3060, HTSUS, which provides for parts of footwear, which are removable insoles or heel cushions and similar articles, and which are essentially of rubber or plastics. The rate of duty will be 5.3% 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 none of the four submitted footwear items are marked with the country of origin. Therefore, if imported as is, the shoes and the shoe “bones” will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes and the two insole-like inserts 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 sample shoe, also identified as “Patter #Skins-2-1,” but which has an upper that is of both rubber/plastics and textile materials. Your request for a classification ruling for this shoe should include an accurate (laboratory) external surface area upper (ESAU) material percentage measurement. The removable shoelace and the shoe’s textile tongue are not included in the upper’s surface area material measurements. 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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