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NY 808802


CLA-2-64:S:N:N8:347 808802


TARIFF NO.: 6402.99.18

Mr. John Pellegrini
Ross & Hardies
65 East 55th Street
New York, NY 10022-3219

RE: The tariff classification of footwear.

Dear Mr. Pellegrini:

In your letter dated April 3, 1995, you requested a tariff classification ruling on behalf of Elan-Polo, Inc.

The footwear which you refer to as model "Umpteen' patterns A and B are sandals with plastic soles and uppers. The uppers consist of a forefoot strap assembly, an ankle/heel assembly and quarter posts. The forefoot strap assembly has a plastic D-ring and hook and loop closure and is lined with textile material. The heel/ankle strap assembly has a plastic ankle strap with a D-ring and hook and loop closure which covers a textile ankle strap which also has a hook and loop closure. The textile ankle strap extends over and is visible above the top of the plastic strap. The quarter posts are lined with the same textile material which forms the textile strap assembly. On both patterns A and b the textile material lining the quarter posts does not extend to the footbed. On pattern A you state that it extends to a point approximately 5mm above the footbed, for pattern B you state that it extends to a point approximately 20mm above the footbed. You also state that the external surface area of the upper is over 90 percent rubber/plastic.

The applicable subheading for these shoe will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastic. The rate of duty will be 6 percent ad valorem.

The submitted samples are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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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