CLA-2-64:OT:RR:NC:2:228

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of Water Jelly Shoes from China

Dear Ms. Aldinger:

In your letter dated November 20, 2009, you requested a tariff classification ruling.

The submitted samples which you identify as “Water Jelly Shoes,” are closed-toe and closed-heel, slip-on shoes, produced in one piece of molded and transparent polyethylene. The “uppers” are perforated with numerous holes spaced 1/4-inch apart and the “outer soles” have molded tread. Item no. 9005662 is described in your letter as a ladies shoe imported in small/medium, medium/large, and large/extra large sizes. Item no. 9005642 is a children’s shoe imported in children’s small, medium, and large sizes.

The applicable subheading for the sample identified as Water Jelly Shoes, item no. 9005662, will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except grease or footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, chemicals or cold or inclement weather): other: for women. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the sample identified as Water Jelly Shoes, item no. 9005642, will be 6402.99.3171, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except grease or footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, chemicals or cold or inclement weather): other: other. The rate of duty will be 6 percent 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/.

The submitted samples are not marked with the country of origin. Therefore, if imported as is, they 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 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 Stacey Kalkines at (646) 733-3042.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division