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NY G81083

September 11, 2000

CLA-2-64:RR:NC:TP:347 G81083


TARIFF NO.: 6404.19.35

Mr. Brett Conrad
Deep See, Inc.
18935 59th Ave. NE
Arlington, WA 98223

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

Dear Mr. Conrad:

In your letter dated August 18, 2000, you requested a tariff classification ruling.

You have submitted a sample of what you state is a “Kid’s Comfo Neoprene Sandal,” article #72100, which features a textile upper with an open toe and open heel, and a thick rubber/plastic outer sole. You have provided a breakdown of the components in the shoe that shows rubber to be 85% of the weight of the entire shoe.

The applicable subheading for the “Kid’s Comfo Neoprene Sandal,” article #72100, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately textile materials, in which the outer sole’s external surface is predominately rubber and/or plastics, which is of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, which is other than athletic, which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% 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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