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NY B87224

July 29, 1997

CLA-2-64:K:TC:A4:D23 B87224


TARIFF NOS.: 4202.92.4500; 6402.99.1865

Mr. Irwin A. Seltzer
H.Z. Bernstein Co., Inc.
2975 Kennedy Boulevard
Jersey City, NJ 07306

RE: The tariff classification of a shoe and bag from Taiwan.

Dear Mr. Seltzer:

In your letter, dated July 1, 1997, your company requested a tariff classification ruling on behalf of your client, R & Sales Co., Inc.

You included a pair of shoes, no style number designated, and described them as women's plastic footwear. The shoes have outer soles and uppers of rubber/plastics. The shoes will be imported from Taiwan.

You have also included a clear plastic tote bag. The bag measures 9 3/4 inches in length, 8 1/2 inches in width, and 2 5/8 inches in depth. We would consider this a plastic "stuff" bag, which is an article designed to contain personal effects. It is not specifically shaped nor fitted for any particular item. The bag and shoes are being returned as requested.

We note that the bag is not marked with the country of origin. Therefore, if imported as is, the bag will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the bag would not be considered legally marked under the provisions of 19 C.F.R. 134.11.

The applicable subheading for the shoes will be 6402.99.1865, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather); other; other; other; for women; other. The duty rate will be 6% ad valorem.

The applicable subheading for the plastic tote bag will be 4202.92.4500, HTSUS, which provides for articles such as travel bags with outer surfaces of sheeting of plastic, other. The rate of duty will be 20% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations.

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.


John J. Martuge
Area Director

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