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NY A89672

December 2, 1996

CLA-2-64:RR:NC:TP:347 A89672


TARIFF NO.: 6401.99.30

Mr. Andrew S. Harris
Nissin Customs Service, Inc.
172-47 Baisley Boulevard
Jamaica, New York, 11434

RE: The tariff classification of a shoe from Spain and Italy

Dear Mr. Harris:

In your letter dated December 20, 1996, written on behalf of Meramec International, you requested a tariff classification ruling.

The article submitted is a shoe made of unit molded construction which you state consists of 100% polyeurothane. It is a slip-on shoe, closed heel and toe, which covers the top of the foot until just below the ankle.

The applicable subheading for the shoe will be 6401.99.30, HTSUS, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with outer soles and uppers of rubber or plastic, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, designed for use without closures. The rate of duty will be 25% ad valorem.

We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the sneaker 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."

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. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890.


Roger J. Silvestri

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