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NY 872361

April 13, 1992

CLA-2-64:S:N:N3D:346 M 872361


TARIFF NO.: 6405.90.9000

Ms. Debbie Tabisz
D. Myers and Sons, Inc.
2020 Sherwood Avenue
Baltimore, MD 21218

RE: The tariff classification of two half pairs of women's cork shoes from Taiwan.

Dear Ms. Tabisz:

In your letter dated March 12, 1992, received here on March 16, 1992, you requested a tariff classification ruling.

The samples you have submitted are identified as 821327 (Azelia) and 820783 (Marigold). They are women's pumps with 2 1/2 inch heels, uppers, which we have determined to have external surfaces, of cork, and a cemented-on rubber and/or plastic outer sole.

We note that you have enclosed an additional sheet describing three different types of material, (IK Natur, IK Verm and IK Reve), and giving breakdowns for each. "IK Natur" is agglomerated product of cork granules bonded with a synthetic adhesive by pressure and temperature; "IK Vern" is the same as "IK Natur", but with surface protection of acrylic lacquer of high adhesion resistance; "IK Reve" is the same as "IK Natur" but with protection of 2 PVC sheets, one transparent 0.45mm wear surface and the other a backing of 0.4mm. In a conversation with you on March 25, 1992, you stated that these materials represented the three different layers used in the manufacturing of the external surface of both shoe uppers.

Customs, at the port of entry, should send samples from the commercial shipments to our laboratory to ensure that the descriptions provided of these materials are accurate.

Although these are presumably prototype samples 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 Style 821327 (Azelia) and Style 820783 (Marigold) will be subheading 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately other than leather, composition leather, textile materials or rubber and/or plastics; in which the outer sole is predominately rubber and/or plastic material; and which is not disposable footwear. The rate of duty will be 12.5% 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
New York Seaport

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