The tariff classification of footwear from China.

NY I89839 January 24, 2003 CLA-2-64:RR:NC:TA:347 I89839 CATEGORY: Classification TARIFF NO. 6402.91.90 Mr. Tim O’Conner Lowell Shoe, Inc. 8 Hampshire Drive P.O. Box 904 Hudson, NH 03051-0904 RE: The tariff classification of footwear from China. Dear Mr. O’Conner: In your letter dated January 10, 2003 you requested a classification ruling for four styles of footwear. All four styles have outer soles of rubber/plastics and uppers of plastics and textile material. You describe the submitted samples as: Style “Highland” (Stock #SSQ081) is an “over the ankle” bootie. This bootie is molded in one piece with blown EVA and therefore would be considered to have an upper of rubber/plastic. There is an elastic gore piece on either side of the shaft of the bootie. The outsole is blown EVA (Rubber/Plastic). You have provided a value of $12.85/pair for this style. The applicable subheading for “Highland” will be 6402.91.90 Harmonized Tariff Schedule of the United States (HTS) which provides for footwear with outer soles and uppers of rubber/plastics, other, covering the ankle, other, valued over $12/pair. The rate of duty will be 20 percent ad valorem. Style “Comet” (Stock #QK081-25) is a closed shoe with ornamental bungee lacing on the front. The upper consists of blown EVA (rubber/plastic) as well as sewn in neoprene ankle collar and vamp insert. The outsole is blown EVA (Rubber/Plastic). You have provided a value of $13.25/pair for this style. Style “Rocket A” (Stock #QK081-27A) is an open back clog style. The upper consists of blown EVA (rubber/plastic) and a stretch fabric material that runs across the vamp as well as around the quarter of the clog to the lower part of the heel. The outsole is blown EVA (Rubber/Plastic). You have provided a value of $13.25/pair Style “Rocket B” (Stock QK081-27B) is an open back clog style. The upper consists of blown EVA (rubber/plastic) and a PU material that runs across the vamp as well as around the quarter of the clog to the lower part of the heel. You have provided a value of $13.25/pair for this style. You have not provided external surface area percentage measurements for the component materials of the upper (ESAU) for these three styles. This office is unable to offer a visual examination judgement on which material (plastic or textile) comprises the greatest ESAU. The “flocked” material should be included in the textile percentage calculation. When this information is available, you may resubmit these styles for a tariff classification ruling. The submitted samples are not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (646) 733-3042. Sincerely, Robert Swierupski Director, National Commodity Specialist Division