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NY M84803

July 20, 2006

CLA-2-64:RR:NC:SP:247 M84803


TARIFF NO.: 6402.99.60

Mr. Dennis Awana
Inter-Orient Services
1455 Monterey Pass Rd.
Suite #205
Monterey Park, CA 91754

RE: The tariff classification of footwear from China

Dear Mr. Awana:

In your letter dated June 27, 2006, on behalf of Hongyu Unite Co. Ltd., you requested a tariff classification ruling.

The submitted sample, identified as Style #108-2, is a women’s slip-on shoe that does not covers the wearer’s ankle. The shoe has a functionally stitched rubber/plastic material upper and a cemented-on unit-molded rubber/plastic bottom with sidewalls that overlap and encircle the upper in a wave-like pattern along the entire lower perimeter of the shoe. We have determined that there is a vertical overlap of the upper by the sole on this women’s size 5 casual style shoe of at least ¼-inch and more around the toes, along the inside and outside front and back quarters and for a large 7-inch long section around heel. The ¼-inch height overlap of the upper at the sole accounts for an encirclement of more than 55% of the perimeter of this shoe. You state in your letter that this shoe will be valued at $2.95 per pair.

Treasury Decision, T.D. 83-116 set forth guidelines relating to the characteristics of foxing and a foxing-like band. Briefly and in pertinent part, a “foxing-like band” is a band around the lower part of the upper that has either been attached at the sole or is part of the same molded piece of rubber or plastic which forms the sole. Unit molded footwear is considered to have a foxing-like band if a vertical overlap of 1/4 inch or more exists from where the upper and the outsole initially meet, measured on a vertical plane. A foxing-like band must also encircle or substantially encircle the shoe. T.D. 92-108 set forth the guideline that the 40/60 rule would apply to assist in a determination of whether there is “substantial” encirclement. Generally, under the 40/60 rule, an encirclement of less than 40% of the perimeter of the shoe by the band does not constitute a “substantial” encirclement and so there is no foxing or foxing-like band. Encirclements of between 40 and 60 percent may or may not constitute a foxing or a foxing-like band depending on whether the band functions or looks likes foxing. Encirclements exceeding 60% of the perimeter of the shoe by the band is always considered substantial encirclement. Therefore, based on guidelines from previous Treasury Decisions and on our examination of the submitted sample, we consider this women’s casual slip-on shoe with a unit molded rubber/plastic bottom that overlaps the upper at the sole to have a foxing-like band.

The applicable subheading for the shoe, identified as Style #108-2, will be 6402.99.60, 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 measures over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper; which is not designed to be a protection against water, oil, or cold or inclement weather; 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 shoe you have provided for this ruling request has not been marked with its 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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