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NY 856668

Oct. 23, 1990

CLA-2-64:S:N:N3D:346 M 856668


TARIFF NO.: 6404.19.80

Mr. R. Patrick Doyle
Thom McAn
67 Millbrook Street
Box 15077
Worcester, Mass 06615-0077

RE: The tariff classification of a man's casual shoe from Taiwan.

Dear Mr. Doyle:

In your letter dated September 25, 1990, you requested a tariff classification ruling.

The submitted sample, your style #TA 23107, is a man's casual oxford style shoe. The shoe has a stitched-together textile upper with a five eyelet lace closure and a cemented-on, unit molded, rubber/plastic outer sole. The sole overlaps the upper by about 1/8 inch all around its perimeter.

You state this style is "$7.50 per pair". We assume that will be the Customs value, at least approximately.

We note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoe 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".

The applicable subheading for the shoe, style #TA 23107 will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than athletic footwear such as basketball shoes, gym shoes, training shoes, and the like; which is not designed to be a protection against water, oil, or cold or inclement weather; which has neither open toes nor open heels and which is not a slip-on; and which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be $.90 per pair plus 20% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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