The tariff classification of a rubber/plastic shoe from China.

NY G87743 April 9, 2001 CLA-2-64:RR:NC:TP:347 G87743 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Roger J. Crain Customs Science Services, Inc. 11901 Reynolds Avenue Potomac, MD 20854-3334 RE: The tariff classification of a rubber/plastic shoe from China. Dear Mr. Crain: In your letter dated March 14, 2001, written on behalf of your client, Wanted Shoes Inc., you requested a tariff classification ruling. You have submitted a shoe, style “Perf,” that you state has a rubber/plastic upper and outer sole. This is a slip-on shoe with a closed toe and an open heel. You state that the outer sole overlaps the upper by more than ¼ inch around 23% of the shoe’s perimeter. The applicable subheading for style “Perf” 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, not covering the ankle, in which the upper’s external surface is over 90% rubber or plastics (including accessories and reinforcements such as those mentioned in Note 4(a) to this chapter). The rate of duty will be 6% ad valorem. We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the shoe 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