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NY F84838

April 11, 2000

CLA-2-64:RR:NC:TP:347 F84838


TARIFF NO.: 6402.99.18, 6404.19.35

Mr. Floyd Sirico
Rogers & Brown
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of footwear from Brazil.

Dear Mr. Sirico:

In your letter dated March 23, 2000, written on behalf of your client, Expasa Florida Inc., you requested a tariff classification ruling.

You have submitted samples of two thong style sandals with open toes and open heels. Style “Havaianas” is made up of a rubber/plastic upper and outer sole. The upper consists of a thick band forming a “Y” shape with a toe thong. The sole is of uneven thickness. The upper is attached to the sole by means of plugs. The applicable subheading for style “Havaianas” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, not covering the ankle. The rate of duty will be 6% ad valorem.

Style “Samoa” consists of a “Y” shape upper with a toe thong made of textile material. It is attached to a rubber/plastic outer sole which is about one inch thick. The applicable subheading for style “Samoa” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics, and uppers of textile materials, footwear with open toes or open heels, which is 10% or more by weight of rubber or plastics. The rate of duty will be 37.5% ad valorem.

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