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April 22, 1999

CLA-2-64:RR:NC:TA:347 E80689


TARIFF NO. 6404.19.50

Mr. John B. Pellegrini
Ross & Hardies
65 East 55th Street
New York, NY 10022-3219

RE: The tariff classification of footwear made in China.

Dear Mr. Pellegrini:

In your letter dated April 12, 1999 you requested a classification ruling on behalf of your client, Paris Accessories, Inc. You have submitted a shoe which you describe as a woman’s slipper, style no. 84-611-00 with a textile upper and an outer sole of rubber or plastics material. You state that the company expects the cost of this footwear will not exceed $3.00/pair. You further state that you believe that there is a question as to whether the slippers exhibit a foxing-like band. You have submitted a separate unit molded outer sole and, according to your measurement, the area of overlap of the upper which exceeds one-quarter inch is 60 percent of the perimeter of the shoe. You do not feel that this shoe has a foxing-like band because the bottom does not resemble the foxing on the traditional sneaker or tennis shoe.

Customs has held that the term “foxing-like” applies to that which has the same, or nearly the same appearance, qualities or characteristics as the foxing appearing on the traditional sneaker or tennis shoe. A foxing-like band must encircle or substantially encircle the entire shoe. Unit molded footwear is considered to have a foxing-like band if a vertical overlap of 1/4 inch or more exists from where the upper and the outsole initially meet, measured on a vertical plane. In this regard, style no. 84-611-00 has a foxing-like band.

The applicable subheading for style no. 84-611-00, will be 6404.19.50, Harmonized tariff schedule of the United States, (HTS) which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, footwear with a foxing or foxing-like band, other, valued not over $3/pair, other. The rate of duty will be 48 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.


Robert Swierupski

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