The tariff classification of footwear from Hong Kong or China.

NY J82007 March 21, 2003 CLA-2-64:RR:NC:TA:347 J82007 CATEGORY: Classification TARIFF NO.: 6402.99.60 ; 6402.99.70 Mr. Andrey Troshin P.O. Box 16583 Portland, OR 97292 RE: The tariff classification of footwear from Hong Kong or China. Dear Mr. Troshin: In your letter received on March 12, 2003 you requested a tariff classification ruling. You have submitted three half pair samples of similarly constructed athletic style shoes, all three with functionally stitched together uppers consisting, as you state, almost entirely of PVC, PU and EVA plastic external surface area materials. The three shoes, which you do not identify by style name or number and have simply marked by pen as samples A, B, and C all have lace closures, padded textile tongues and cemented-on, molded rubber/plastic bottoms that overlap their respective uppers at the sole by as much as ¼-inch or more, all around their lower perimeters. We consider all three shoes to have foxing-like bands. We note that the three submitted shoe samples are of the type that do not cover the wearer’s ankle and, as you state in your letter, all three styles will be valued at $2.99 per pair. Therefore, the applicable subheading for the three shoes described above will be 6402.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area measures over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or a foxing-like band, applied or molded at the sole and overlapping the upper; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued not over $3.00 per pair . The rate of duty will be 48% ad valorem. If these shoes are valued over $3.00 but not over $6.50 per pair, the applicable subheading will be 6402.99.70, HTS, and the rate of duty will be 90 cents per pair plus 37.5% ad valorem. We note that the submitted shoes are not marked with the country of origin. Therefore, if imported as is, the shoes 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division