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NY A84855

June 25, 1996


CATEGORY : Classification

TARIFF NO.: 6404.20.40

Rachel Worley, Import Manager
Tower Group International, Inc.
One Clay Place
P.O. Box 20729
Atlanta, Georgia 30320-0729

RE: The tariff classification of a ladies slip-on shoe from China

Dear Ms Worley:

In your letter dated June 13, 1996, you requested a tariff classification ruling on behalf of your client, Colonial Shoe Co.

You submitted one sample and a specification sheet which shows the weight of textile, rubber and plastic to be under 50 percent (approximately 22 percent). The slip-on shoe is labeled Style CR20-510X. The external surface area of the upper is textile with an ornamental metallic buckle. The sole is leather with a rubber heel tab.

We note that the submitted sample is not marked with the country of origin. Therefore if imported as is, the sample will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoes would not be considered 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 above shoe will be 6404.20.40, 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 predominantly leather or composition leather; which is by weight under 10 percent of rubber and plastics or not over 50 percent by weight of textile materials, rubber and plastics; and which is, we assume, valued over $2.50 per pair. The rate of duty will be 10 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.


Garland J. Ruiz
Acting Port Director

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