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NY F87997

June 16, 2000

CLA-2-64:RR:NC:TP:347 F87997


TARIFF NO.: 6404.19.50

Ms. Helen Chin
110 Bauer Drive
Oakland, NJ 07436

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

Dear Ms. Chin:

In your letter dated June 5, 2000, you requested a tariff classification ruling.

You have submitted a sample of what you refer to as a man’s slip-on casual shoe, style #423, with a textile upper and a rubber/plastic “injected sole.” The shoe has a closed toe and heel, and a foxing-like band that overlaps the upper by more than ¼ inch all around the shoe’s perimeter. You have also informed this office that the shoes are valued at $2.20 per pair.

The applicable subheading for style #423 will be 6404.19.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately of textile materials, in which the outer sole’s external surface is predominately of rubber and/or plastics, which is other than athletic footwear, footwear of the slip-on type held to the foot without the use of laces or buckles or other fasteners, footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be 48% 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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