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NY 877486


CLA-2-64:S:N:N3:D 346 ST 877486


TARIFF NO.: 6404.11.70; 6403.99.60; 6403.99.90

Ms. Diane Cachia
Action Customs Expediters, Inc.
115 Christopher Columbus Drive
Jersey City, NJ 07302

RE: The tariff classification and marking of shoes from Spain.

Dear Ms. Cachia:

In your letter dated August 3, 1992, received here on August 19, 1992, for Back Roads Ltd., you requested a tariff classification ruling.

You described the shoes as follows:

"1 - Over the ankle shoe consisting of man-made upper and rubber sole. The sole is of rubber tires. Duty rate for both men's and ladies is requested.

2 - Leather strap sandle consisting of leather upper and rubber sole. Sole is made from rubber tires. Duty rate for both men's and ladies is requested."

We note that the "over the ankle" shoe has a canvas upper and a seven eyelet, lace-to-toe upper configuration, and is of a simultaneous molded construction which gives the appearance of being of vulcanized foxing-tape construction.

Regarding the leather strap sandal, we will assume for the purposes of this ruling that, in the commercial imports the men's version will have shoes marked exclusively with the U.S. men's sizes, that there will be imports of comparable magnitude of the women's version which will be marked exclusively with the U.S. women's sizes and that for the men's version, 95 percent or more of the shoes sold will actually be worn by men, not women. If any of these three assumptions is not valid, this ruling does not apply.

The sandal has a composition cork midsole and a leather socklining.

The applicable subheading for the over the ankle shoe, style "No-Slack", in both men's and women's versions, will be 6404.11.70, 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 a tennis, basketball, gym, training (jogging) shoe or the like; in which the upper's external surface is still 50 percent or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which, we assume, is valued over $3.00 but not over $6.50 per pair; and which is not exclusively of adhesive construction. The rate of duty will be 37.5 percent ad valorem plus $.90 per pair.

The applicable subheading for the men's version of the "Frisco -Bay" sandal will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for certain men's shoes with leather uppers. The rate of duty will be 8.5 percent ad valorem.

The applicable subheading for the women's version of the "Frisco - Bay" sandal will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for certain women's shoes with leather uppers, which are valued, we assume, over $2.50 per pair. The rate of duty will be 10 percent ad valorem.

We note that both shoes have large imprints which state "U.S. Roads". You state that this is the importer's "registered Trademark". On that basis, per CR 134.47, the "Made in Spain" on the commercial importations need not be in "close proximity" nor in " at least a comparable size" to the "U.S. Roads". However, our Headquarters has ruled that the presence of such a "U.S." trademark will be "taken into account" in determining if the country of origin marking is acceptable. In other words, "marginal" marking, which would otherwise be acceptable, would not be so in this case. Two examples of acceptable markings here would be a "Made in Spain" in contrasting color and in print at least 1/16 inch high, on the heel seat of the sandals and on the textile label sewn to the top edge of the tongue of the over the ankle shoes.

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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