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NY M83613

June 2, 2006

CLA-2-64:RR:NC:SP:247 M83613


TARIFF NO.: 6402.99.30

Mr. Shawn Michael Gibson
Chesta Co., Inc.
145 West Columbus Street
Pickerington, OH 43147

RE: The tariff classification of footwear from China

Dear Mr. Gibson:

In your letter dated May 3, 2006 you requested a tariff classification ruling.

The submitted half pair sample, identified as Item # 11212, is a child’s open-toe, open-heel sandal with a predominately rubber/plastic material upper and a rubber/plastic sole. The surface area material of the upper consists mostly of two plastics material straps passing through plastic buckles, one that crosses at the instep and the other at the ankle and around the back of the heel. Both these straps are adjustable and utilize hook-and loop closures. The sandal has a padded textile material lining that extends out almost 3/8-inches past the edges of the plastic material upper straps and also accounts for a substantial portion of the external surface area material sides of the upper. Based on visual estimates, we are able to determine that textile materials account for more than 10% of the upper’s external surface. Therefore, classification under subheading 6402.99.18, HTSUS, as you suggest, which requires an upper with an external surface area of over 90% rubber or plastics, is not correct.

The applicable subheading for the sandal, identified as Item # 11212, will be 6402.99.30, 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; in which the upper’s external surface area does not measure over 90% rubber or plastics (with all accessories or reinforcements included); and which has open toes or open heels. The rate of duty will be 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/.

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 shoe you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

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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