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NY B89103

September 9,1997



TARIFF NO.: 6404.19.35

Saralee Antrim-Saizan
Customs Compliance Administrator
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-5097

RE: The tariff classification of footwear from China

Dear Ms. Antrim-Saizan:

In your letter dated August 26, 1997 you requested a tariff classification ruling on behalf of your client, Guess? Athletic.

The sample provided, identified as "The Flipper", is of a woman's sandal with a platform sole of plastic material and an upper of textile coated neoprene. It is a slip-on type, with open toe and heel. You indicate that the weight of the rubber/plastic portion is over 10% of the total weight.

The applicable subheading for the shoe will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials; other than sports footwear and the like; other than footwear with uppers of over 50% leather; other than protective footwear; footwear of the slip-on type; of greater than 10% by weight of rubber or plastics. The rate of duty will be 37.5%.

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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