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NY E87213

October 1, 1999

CLA-2-64:RR:NC:TP:347 E87213


TARIFF NO.: 6402.99.18

Mr. Roger J. Crain
Customs Science Services, Inc.
10315 Kensington Parkway, Suite 211
Kensington, MD 20895-3321

RE: The tariff classification of a woman’s rubber/plastic shoe from China.

Dear Mr. Crain:

In your letter dated September 14, 1999, written on behalf of your client, International Seaway Trading Corp., you requested a tariff classification ruling.

You have submitted a sample of a girl’s pink platform sandal with flower trim, reference #3182R-F. You state the sandal has an open toe and heel, an upper and outer sole of rubber/plastic and textile trim, each flower being attached to the plastic upper strap with a single metal rivet. The flowers cover the majority of the upper’s V-shaped straps, but do not cover the entire upper. We consider the textile flowers on the upper to be “loosely attached appurtenances” which are disregarded when determining the external surface area of the upper (ESAU) for tariff classification purposes. The rubber/plastic sole is of uneven thickness, measuring about 1.5 inches at the front and about 2.5 inches at the heel.

The applicable subheading for the shoe will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber/plastic, not covering the ankle, having uppers of which over 90% of the external surface area (including accessories and reinforcements) is rubber or plastics. The rate of duty will be 6% ad valorem.

We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoe 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.”

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. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-637-7089.


Robert B. Swierupski

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