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NY 868829

November 27, 1991

CLA-2-64:S:N:N3D:346 M 868829


TARIFF NO.: 6404.19.50

Ms. Charise Graham
Tower Group International, Inc.
185 East Bay Street. Suite 204
P.O. Box 685
Charleston, South Carolina 29402

RE: Classification of a casual textile shoe.

Dear Ms. Graham:

In your letter dated November 8, 1991, received here on November 14, 1991 on behalf of Family Dollar Stores, you requested a tariff classification ruling on a woman's low-heel shoe from China.

The submitted sample, Style #1062, is a low-heel casual shoe. The shoe is of the slip-on type with an upper of textile (canvas) material that is elasticized across the instep, and a vulcanized-on, calendered rubber/plastic outsole that has been rolled up at the sides and overlaps the upper by about 1/4 inch, all around the shoe. We consider this shoe to have a foxing- like band.

Customs Regulations requires that "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". For the most part, your marking meets this criteria. However, we note that the N in China is backwards. To avoid questions as to legibility, we advise that this error be corrected.

We also note, that in a telephone conversation to you on 11/21/91, you stated that the subject shoe is valued at $1.00 per pair.

The applicable subheading for the item described will be 6404.19.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately of textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band almost wholly of rubber or plastics; and which, you have stated, is valued not over $3.00 per pair. The duty rate will be 48% 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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