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NY G85484

January 17, 2001

CLA-2-64:RR:NC:TP:347 G85484


TARIFF NO.: 6404.19.35, 6404.1950

Mr. James F. Calhoun
Shoe Corporation of Birmingham
1415 1st Avenue South
Birmingham, AL 35233

RE: The tariff classification of textile footwear from China.

Dear Mr. Calhoun:

In your letter dated December 14, 2000, you requested a tariff classification ruling.

You have submitted samples of two styles of shoes, “Kung Fu Shoes,” #K100, and “Deck Shoes,” #46-T27. Both styles are slip-on shoes with closed toes and closed heels, cotton uppers, and rubber/plastic outer soles. Style “Deck Shoes,” #46-T27 also features a foxing-like band that overlaps the upper by more than ¼ inch all around the shoe’s perimeter. You state that both shoes will be worn in jails by inmates primarily for casual wear. Both shoes are valued under $3.00 per pair.

The applicable subheading for style “Kung Fu Shoes,” #K100 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 of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, which is 10% or more by weight of rubber or plastics. The rate of duty will be 37.5% ad valorem.

The applicable subheading for style “Deck Shoes,” #46-T27 will be 6404.19.50, HTS, which provides for footwear in which the upper external surface area is predominately of textile material, in which the outer sole’s external surface is predominately of rubber and/or plastics, which is not “athletic” footwear, which is of the slip-on type, footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper, valued not over $3.00 per pair. The rate of duty will be 48% 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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