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NY B86672

June 25, 1997



TARIFF NO.: 6402.99.18

Robert Glover
Vice President, Import
Coppersmith Inc.
2501 Santa Fe Avenue
Redondo Beach, CA 90278

RE: The tariff classification of footwear from China

Dear Mr. Glover:

In your letter dated June 18, 1997 you requested a tariff classification ruling on behalf of your client, Impo International.

The sample provided, designated item number 270840/ACACIA, is a women's open-toed and open heeled slip-on shoe with upper and sole of rubber or plastics.

The applicable subheading for the footwear will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics; other than sports footwear, zoris, footwear with a protective metal toe-cap, or footwear covering the ankle; footwear having uppers of which over 90% is rubber or plastics, including accessories and reinforcements; other than footwear made on a base of wood or of cork; other than sandals of plastic, produced in one piece by molding. The rate of duty will be 6%.

The submitted sample is not marked with the country of origin. If imported as is, this footwear will not meet the country of origin marking requirements of 19 U.S.C. 1304, and will therefore 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.


Lewellyn Robison
Port Director

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