The tariff classification of shoes from China.

NY D83056 October 27, 1998 CLA-2-64:RR:NC:TP:347 D83056 CATEGORY: Classification TARIFF NO.: 6402.99.18, 6403.99.60, 6403.99.90, 6404.19.35, 6404.19.50 Mr. Cody Cowan Sunbeater Co., Inc. 1329 Conant Street Dallas, TX 75207 RE: The tariff classification of shoes from China. Dear Mr. Cowan: In your letter dated September 22, 1998, you requested a tariff classification ruling. You have submitted samples for five styles of shoes. You state that "Sandal A" is made up of an EVA upper, with velcro closures across the instep and around the ankle, and an EVA outer sole. You state that "Sandal B" has an upper made of a nylon v-strap with leather overlay and an EVA outer sole. You state that "Sandal C" has an upper made up of three EVA straps across the instep, with an EVA outer sole. You state that "Sandal D" is made up of a molded EVA footbed with a nylon upper and velcro closures at the toe and ankle. You state that "Shoe E" is a water sock with a textile upper and a rubber/plastic outer sole, and is valued at about $2.50 per pair. This shoe has a foxing-like band which overlaps the upper by more than 1/4-inch around its entire perimeter. We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the samples submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes would 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." The applicable subheading for styles "A" and "C" will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber and/or plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in Note 4(a) to this chapter) is rubber or plastics, not covering the ankle. The rate of duty will be 6% ad valorem. The applicable subheading for style "B" up to and including American men's size 8 will be 6403.99.90, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10% ad valorem. For American men's sizes 8.5 and above, the applicable subheading will be 6403.99.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths, and boys. The rate of duty will be 8.5% ad valorem. The applicable subheading for style "D" will be 6404.19.35, HTS, which provides for footwear in which the upper's external surface is predominately textile materials, in which the outer sole's external surface is predominately rubber and/or plastics, which is of the slip-on type, which is other than athletic, and which is more than 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. The applicable subheading for style "E" will be 6404.19.50, HTS, which provides for footwear in which the upper's external surface is predominately textile materials, in which the outer sole's external surface is predominately rubber and/or plastics, which is other than athletic, which is of the slip-on type, which has a foxing-like band applied or molded at the sole and overlapping the upper, which is valued not over $3.00 per pair. The rate of duty will be 48% ad valorem. 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 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division