NY L89759

January 26, 2006

CLA-2-64:RR:NC:SP:247 L89759

CATEGORY: Classification

TARIFF NO.: 6402.99.05 ; 6402.99.18 ; 6404.19.35

Mr. Mark A. McLean

D. Myers & Sons, Inc.

4311 Erdman Avenue

Baltimore, MD. 21213

RE: The tariff classification of footwear from China

Dear Mr. McLean:

In your letter received January 12, 2006 you requested a tariff
classification ruling for five half pair samples of women's shoes.

Style #L26s06 is a molded EVA plastic upper, plastic soled clog-like
shoe with an open heel, with numerous holes in the vamp and around the
toes and a separately molded EVA plastic heel strap attached by metal
rivets.

Style #TA01s06 is a women's high-heel, open-toe, open-back, slip-on shoe
with a rubber/plastic material external surface area upper that you
state is polyurethane, and a wedge-like wood platform midsole plus a
rubber/plastic outer sole. The rubber/plastic upper consists of a
single, approximately 2-inch wide vamp strap that is decorated with a
large, floppy ornamental pom-pom, consisting of numerous multi-colored
wood beads strung together like flower petals. We will consider this
decorative pom-pom ornament to be a loosely attached appurtenance and
exclude it from all upper surface area material measurements. The shoe
also features a long, multi-colored ribbon that is merely tied and laced
through an opening in the wood midsole under the foot. This removable
ribbon-like binding will be wrapped around the leg and it is used, like
shoelaces, to secure this shoe onto the wearer's foot.

Style #TA03s06 is a women's open-toe, open-heel slip-on shoe with a
rubber/plastic material external surface area upper that you state is
"PU Suede." The upper consists of three approximately ¾-inch wide
plastic straps that cross at the instep and a large, decorative, floppy
textile flower ornament with rope-like petals, that is merely attached
to the upper at a single center point by some glue. The decorative
flower-like ornament is a "loosely attached appurtenance" for footwear
classification purposes and it is excluded from all upper surface area
material measurements. The shoe also has a textile material faced
insole, a ½-inch thick midsole with a 3-inch high platform heel wedge,
and a rubber/plastic outer sole.

Style #TA02s06 is a women's open-toe, open-heel slip-on shoe with an
upper that has an external surface area of both textile and
rubber/plastics materials. The upper is, in part, comprised of two,
1-inch wide textile material straps that are actually formed of
numerous, narrow, individual tubular rope straps running parallel and in
contact with each other. The textile material straps of this shoe's
upper are sewn to a triangular shaped, rubber/plastic material upper
vamp portion that includes a plastic toe-thong piece. This
rubber/plastic vamp portion of the upper is decorated with six floppy,
flower-like leather material ornaments, each one with some sewn-on bead
work and each one loosely affixed to the surface of the upper by a
single metal rivet. We consider these decorative flower-like ornaments
to be loosely attached appurtenances for footwear classification
purposes and they are excluded from all upper surface area material
measurements. Based on visual estimates, we have determined that textile
material accounts for the predominant constituent external surface area
material of the upper, with all accessories and reinforcements excluded.
The shoe also has a textile faced rubber/plastic insole, a cork midsole
with a 3-inch high platform heel wedge, and a rubber/plastic outer sole.

Style #TA04s06 is a women's open-toe, open-heel slip-on shoe with an
upper consisting of a single, approximately 3-inch wide strap across the
instep. The external surface area of the upper is of a lime green
colored material that is stated on the attached "sample details" sheet"
to be of man-made "raffia." We note that the shoe's upper consists of
imitation raffia (straw) made of flat strips of plastic that are woven
together. A cursory examination of the shoe indicates that the
individual synthetic straw strips, which are folded repeatedly along
their lengths and crimped, have apparent widths that are less than 5
millimeters. Section XI of the Harmonized Tariff Schedule of the United
States (HTSUS), Note 1. (g), provides in part for strip and the like
(for example, artificial straw) of synthetic textile materials of an
apparent width not exceeding 5 millimeters to be considered a man-made
fiber. Since the individual plastic strips comprising the upper of this
shoe are less than 5 millimeters in width, this shoe has a textile upper
for tariff purposes. The shoe's upper also has a large, decorative
flower-like ornament made of the same imitation raffia textile material
that is loosely sewn on at a center point. The shoe has a 2 ½-inch high,
textile rope faced rubber/plastic platform wedge midsole and a
cemented-on, rubber/plastic outer sole.

The applicable subheading for both the plastic clog-like shoe identified
as Style #L26s06 and the slip-on shoe identified as Style #TA03s06, will
be 6402.99.18, Harmonized Tariff Schedule of the United States (HTSUS),
which provides for footwear, in which both the upper\'s and outer
sole\'s external surface is predominately rubber and/or plastics; which
does not cover the ankle; in which the upper\'s external surface area
measures over 90% rubber and/or plastics (including any accessories or
reinforcements); which does not have a foxing or a foxing-like band
applied or molded at the sole and overlapping the upper; and which is
not designed to be a protection against water, oil, or cold or inclement
weather. The rate of duty will be 6% ad valorem.

The applicable subheading for the wood platform slip-on shoe, identified
as Style #TA01s06, will be 6402.99.05, HTSUS, which provides for
footwear, in which the upper's external surface area is over 90% rubber
or plastics (including any accessories or reinforcements); in which the
outer sole's external surface is predominately rubber and/or plastics;
which is not "sports footwear"; which does not have a foxing-like band;
which does not cover the ankle; and which is made on a base or platform
of wood. The rate of duty will be 8% ad valorem.

The applicable subheading for the two shoes, identified as Style
#TA02s06 and Style #TA04so6, will be 6404.19.35, HTSUS, which provides
for footwear, in which the upper's external surface is predominately
textile materials (excluding accessories or reinforcements); in which
the outer sole's external surface is predominately rubber and/or
plastics; which is not "athletic footwear"; which has open toes or open
heels; and which is over 10% by weight of rubber and/or plastics. The
rate of duty will be 37.5% ad valorem.

Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on World Wide Web at http://www.usitc.gov/tata/hts/.

We note that the five submitted footwear samples 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 will 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