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January 29, 1999

CLA-2-64:K:TC:A3:D23 D86091

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.6060

Mr. Michael R. Spano
Michael R. Spano & Co., Inc.
190 McKee Street
Floral Park, NY 11001

RE: The tariff classification of a shoe from China.

Dear Mr. Spano:

In your letter dated December 18, 1998, your company requested a tariff classification ruling on behalf of your client, Kenneth Cole Productions, Inc.

You included a sample, style number 11102, and described it as a womanÂ’s shoe with a flannel PU upper and a rubber plastic sole of cement construction. You included an independent laboratory report which was inconclusive as to the whether the upper material of the shoe was rubber/plastics or textile materials for tariff purposes and recommended submission to U.S. Customs for a determination. The shoe has an outer sole of rubber/plastics and an upper of textile materials. The shoe will be imported from China at an approximate cost of $6.00 FOB.

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.

The applicable subheading for the shoe will be 6404.19.6060, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; footwear with outer soles of rubber or plastics; other; other; valued over $3 but not over $6.50/pair; having soles (or midsoles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any midsoles also affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel; for women. The duty rate will be 37.5% ad valorem.

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.

Sincerely,

John J. Martuge

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