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NY C80696

October 20, 1997



TARIFF NO.: 6402.99.18

Amy Johnson
Customs Compliance Team Leader
Wal*Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of footwear from China

Dear Ms. Johnson:

In your letter dated October 10, 1997 you requested a tariff classification ruling.

The sample provided is of a men's sport sandal, designated pattern # TPS-3303. The sole is of rubber and the upper is primarily of PVC. You indicate that the surface area of the upper measures over 90% of PVC. Although the sole extends above the level of the insole for part of the circumference of the shoe, this would not be considered to be a foxing-like band, as it does not substantially encircle the shoe, and also does not overlap the existing upper.

Based on the surface area measurements provided, which would be subject to verification at time and port of entry, 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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