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NY N005810

February 7, 2007



TARIFF NO.: 6404.19.7060

Mr. Kristofer E. Tompkins
Spellbound Development Group, Inc.
16902 Millikan Avenue
Irvine, CA 92606

RE: The tariff classification of footwear from China

Dear Mr. Tompkins:

In your letter dated January 17, 2007 you requested a tariff classification ruling for a footwear item that you state is a “disposable safety slip-on shoe cover” and identify as style name “Squidders.” The footwear is of the type that will be commonly worn by both sexes.

The footwear is a closed-toe, closed-heel slip-on type overshoe that does not cover the ankle and that has a stretch neoprene rubber/plastic material upper with an external surface area that is entirely of a knit textile stretch fabric material. It has a non-slip rubber/plastic material outer sole with rubber/plastic sidewalls that overlap and substantially encircle the upper with a foxing or foxing-like band. You state in your letter that these “shoe covers” will be worn over shoes and are intended for use in restaurants for safety. You also state that the estimated cost of this footwear will be $5.99 per pair.

The applicable subheading for this overshoe identified as style name “Squidders” will be 6404.19.7060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is which is not “athletic footwear”; which does not have an open-toe or open-heel; which is a slip-on that has a rubber/plastic foxing or foxing-like band; which is valued over $3.00 but not over $6.50 per pair, other, for women (or commonly worn by both sexes). The general 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/.

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 that you have provided has not been marked with the country of origin. Therefore, if imported as is, the footwear 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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