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NY F84899

April 11, 2000

CLA-2-64:RR:NC:TP:347 F84899


TARIFF NO.: 6404.19.30

Ms. Lavinia Chan
J. Crew Group, Inc.
770 Broadway 12th floor
New York, NY 10003

RE: The tariff classification of a leather clog with a wood platform from Italy.

Dear Ms. Lavinia:

In your letter dated March 29, 2000 you requested a tariff classification ruling.

You have submitted a sample of what you refer to as a “woman’s felted suede mule,” style #44647, which you state has a leather upper, wood midsole, and rubber outsole. The sample has a closed toe and an open heel, with a wood platform. The upper of this shoe is made up of a leather material that has been completely obscured by a textile outer surface. In situations where more than one layer of material comprises the upper of a shoe, the material that comprises the outermost layer will generally be considered “external surface.” In this regard, the external surface area of the upper (ESAU) for this shoe is considered to be textile as per note 4(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS) which states that subject to note 3 to this chapter, (a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments.

The applicable subheading for the shoe will be 6404.19.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials, other, footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper, footwear which is less than 10% by weight of rubber or plastics. The rate of duty will be 12.5% 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 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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