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NY F83696

March 20, 2000

CLA-2-64:RR:NC:TP:347 F83696


TARIFF NO.: 6404.19.70

Ms. Mary Berry
Elan-Polo, Inc.
630 Melrose Avenue
Nashville, TN 37211-2161

RE: The tariff classification of a textile shoe from Mexico.

Dear Ms. Berry:

In your letter dated March 2, 2000 you requested a tariff classification ruling.

You have submitted a sample of a shoe, pattern “Appollo,” which you state features a textile upper and a rubber/plastic outer sole. The design of the shoe allows approximately one inch of textile upper to cover the back portion at the heel. Due to this design feature, it is our observation that the wearer’s heel remains closed and we would classify this shoe as having a closed heel. In addition, a foxing-like band overlaps the upper by more than ¼-inch all around the perimeter of the shoe. You also state that the value of the shoes will range from $3.00 to under $6.50 per pair.

The applicable subheading for the shoe will be 6404.19.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper external surface area is predominately of textile material, in which the outer sole’s external surface is predominately of rubber and/or plastics, which is not “athletic” footwear, which is of the slip-on type, footwear having a foxing or foxing-like band wholly or almost wholly or rubber or plastics applied or molded at the sole and overlapping the upper. The general rate of duty will be 37.5% ad valorem.

The sample you have submitted is not marked with the country of origin. 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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