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January 11, 1999

CLA-2-64:K:TC:A3:D23 D85583


TARIFF NOS.: 6402.99.1845; 6307.90.9989

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

RE: The tariff classification of a shoe from China.

Dear Mr. Seltzer:

In your letter dated December 9, 1998, your company requested a tariff classification ruling on behalf of your client, EJ Footwear Corp.

You included a sample, no style number designated, and described it as a tuxedo dress shoe with additional inserts. The inserts are made of textile materials in various colors and are placed in a slot in the tongue of the shoe to color coordinate with the tuxedo. They will be boxed separately by color in packs of 12 pairs or 24 pieces in plastic bags marked with the country of origin. The shoe has an outer sole and upper of rubber/plastics. The shoe and inserts will be imported from China.

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

If imported with the shoe, the textile inserts are classified together as composite goods. The applicable subheading for the shoe with inserts will be 6402.99.1845, 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 men; other. The duty rate will be 6% ad valorem.

If imported separately, the applicable subheading for the textile inserts will be 6307.90.9989, HTSUS, which provides for other made up articles, including dress patterns; other; other; other; other; other. The duty rate will be 7% ad valorem. There is no visa required.

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

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