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NY A84923

June 24, 1996


CATEGORY : Classification

TARIFF NO.: 6402.99.60

Debi Kline, Import Administrator
Family Dollar Stores, Inc.
P.O. Box 1017
10401 Old Monroe Road
Charlotte, N.C. 28201-1017

RE: The tariff classification of a girl's shoe from China

Dear Ms Kline:

In your letter dated June 11, 1996, you requested a tariff classification ruling.

You submitted one sample which you state is Family Dollar PO Number 23934 and 23931, IBM No. 1803497. The shoe is a low-cut multi-colored four eyelet lace-up. The external surface area of the upper is composed of polyvinyl chloride with three embroidered flowers across the vamp and the word "Barbie" embroidered on the left rear quarter of the shoe. The rubber sole overlaps the upper around the whole perimeter of the shoe. Your specification sheet states the FOB price of $2.98 per pair.

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 6402.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominantly rubber and/or plastics (note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; which does not have a protective metal toe-cap; in which the top of the upper is below the top of the ankle bone; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band; and which is valued not over $3.00 per pair. The rate of duty will be 48 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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