The tariff classification of a shoe and bag from China.

NY F84847 April 14, 2000 CLA-2-64:RR:NC:TP:347 F84847 CATEGORY: Classification TARIFF NO.: 4202.92.45, 6402.99.18 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a shoe and bag from China. Dear Ms. Wierbicki: In your letter dated March 24, 2000, written on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling for a “Beaded Shoe & Bag” - #PP202191. You have submitted a sample of what you refer to as a a “Beaded Shoe and Bag” - #PP202191 which consists of two items, a pair of ladies slip-on shoes with a closed toe and an open heel, and a matching bag, both of which you state are constructed from a knit mesh fabric completely covered on both sides with plastic. You describe the shoes as ladies open back, slip-on shoes. You state the upper is composed of the plastic covered mesh fabric, adorned with plastic sequins and decorative beads creating a floral design. The shoe also features a unit molded plastic outer sole. We agree with your contention that the upper will be considered rubber/plastics for tariff purposes as enumerated in Note 3(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS) which states that, for the purposes of chapter 64, “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; for the purposes of this provision, no account should be taken of any resulting change of color.” The applicable subheading for the shoes will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber 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 bag, which measures approximately 8½ inches wide by 7¼ inches tall by 4 inches deep, is a tote similar to a small shopper. It has an undivided and unlined compartment, incorporating a single snap closure. The shoulder straps measure approximately 26 inches long. The bag’s exterior surface is constructed entirely from a plastic coated mesh fabric, with the front exterior of the bag decorated with three flowers with stems of plastic sequins and beads. The applicable subheading for the bag will be 4202.92.45, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with an outer surface of sheeting of plastic, other. The rate of duty will be 20% ad valorem . 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.” 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division