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NY 857322

Nov. 15, 1990

CLA-2-64:S:N:N3D:346 M 857322


TARIFF NO.: 6404.19.3560

Mr. David Dana
Impo International, Inc.
Sandalwood Drive
P.O. Drawer 639
Santa Maria, CA 93456

RE: The tariff classification and marking of a shoe from Hong Kong.

Dear Mr. Dana:

In your letter dated October 16, 1990, you requested a classification ruling.

The submitted sample, your style #8535-1, is a woman's casual low-heel shoe. The shoe has a textile (mesh) upper with a textile (satin) topline and a rubber/plastic sole.

We note that the country of origin marking on the subject sample is not sufficiently legible to meet Customs requirements. The marking, "Hong Kong", which is approximately 1/8" high and 13/16" in length, is die stamped on the surface of the outer sole, but has not pressed in deep enough to be read without strain. The marking can be read only when the sole is held at certain angles to the light.

Customs Regulations 134.41(b) states, in part, "The ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain."

Therefore, it is the opinion of this office that marking in this manner is not sufficient to meet the country of origin marking requirements of 19 U.S.C. 1304.

The applicable HTS subheading for style #8535-1 will be 6404.19.3560, 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; which is of the slip-on type; which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5%.

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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