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NY B85171

May 14, 1997

CLA-2-64:RR:NC:347 B85171


TARIFF NO.: 6402.99.18

Ms. Tinka G. Andrade
933 MacArthur Blvd.
Mahwah, NJ 07430

RE: The tariff classification of footwear from China.

Dear Ms. Andrade:

In your letter dated April 30, 1997 you requested a classification ruling for a misses plastic shoe.

You have submitted a shoe which you state is made of PU/Sparkle material. The shoe has an outer sole and upper of rubber or plastic material. It is held to the foot by a buckled strap over the in-step. You have submitted a laboratory report which indicates that the sparkle effect is imparted by polyurethane material.

The applicable subheading for shoe submitted 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) is rubber or plastic, other. The rate of duty will be 6 percent ad valorem.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, it 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890.


Paul K. Schwartz
Chief, Textiles and

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