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NY F88137

June 27, 2000

CLA-2-64:RR:NC:TP:347 F88137


TARIFF NO.: 6402.99.18

Ms. Carey Reis
D. Myers & Sons, Inc.
4311 Erdman Avenue
Baltimore, MD 21213

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

Dear Ms. Reis:

In your letter dated June 21, 2000, you requested a tariff classification ruling.

You have submitted a sample of a woman’s shoe that you refer to as a “Lucite Vamp Slide” with a rubber/plastic upper and outer sole. The upper has an open toe and open heel, and features a butterfly ornament which you state is made up of a urethane body with tricot mesh wings. The butterfly ornament constitutes a loosely attached appurtenance that is disregarded for purposes of tariff classification. In this regard, the external surface area of the upper (ESAU) including any accessories and reinforcements, is over 90% rubber/plastic.

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 or plastics, not covering the ankle, 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. 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 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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