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NY B87822

July 28, 1997

CLA-2-64:RR:NC:TP:347 B87822


TARIFF NO.: 6402.99.18

Mary R. Lynn
Samuel Shapiro & Co., Inc.
World Trade Center, Suite 1200
401 East Pratt St.
Baltimore, MD 21202

RE: The tariff classification of a plastic sandal from China

Dear Ms. Lynn:

In your letter dated July 14, 1997, on behalf of your client, D. Myers & Sons, you requested a tariff classification ruling for a rubber/plastic shoe.

You state that the footwear sample you have submitted is a ladies platform sandal with a urethane upper and an EVA bottom. It is an open heel/open toe slip-on sandal with two rubber/plastic straps which form the upper.

The applicable subheading for the sandal 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 (including accessories and reinforcements such as those mentioned in note 4(a) to chapter 64 (HTS)) is rubber or plastic. The rate of duty will be 6% 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 shoe 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.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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