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NY 872031

March 13, 1992

CLA-2-64:S:N:N3D:346 M 872031


TARIFF NO.: 6404.11.5000

Ms. Linda Lui
Nu Shoes, Inc.
29 West 56th Street
New York, New York 10019

RE: The tariff classification of a woman's canvas shoe from China.

Dear Ms. Lui:

In your letter dated March 4, 1992, you requested a tariff classification ruling.

The submitted sample, your style #CC1030, is a woman's white athletic oxford style tennis shoe with a canvas upper. It has a four eyelet front lace closure, a PVC foam padded topline, and a cemented-on unit molded rubber and/or plastic bottom, which overlaps the upper all around the shoe. Based on our examination, the overlap varies and measures less than a 1/4 of an inch. We consider this shoe not to have a foxing-like band.

You have stated in your letter that the value of the shoe is under $3.00 per pair.

Although this is presumably a prototype sample for which marking is not necessarily required, when commercial shipments are imported, marking, indicating the country of origin, will be required. If the shoes have not been marked to indicate the country of origin, they will not meet the requirements of 19 U.S.C. 1304. According to that Section, 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."

The applicable subheading for the tennis shoes, Style #CC1030, described above will be 6404.11.5000 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; in which the sole overlaps the upper other than at the toe or heel; which is a tennis, basketball, gym or training (jogging) shoe or the like; and which is valued under $3.00 per pair. The rate of duty will be 48% ad valorem.

This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 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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