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NY H86184

January 9, 2002

CLA-2-64:LA:S:T:1:4:D27 H86184


TARIFF NO.: 6402.20.00, 6402.99.18, 6404.19.35

Ms. Lyn Antunes
Norman Krieger, Inc.
5761 W. Imperial Hwy
Los Angeles, CA. 90045

RE: The tariff classification of footwear from Korea

Dear Ms. Antunes:

In your letter dated December 12, 2001, on behalf of DVS Shoe Co. Inc, you requested a tariff classification ruling for 4 styles of footwear.

Style Peso is a sandal with a 100% rubber upper and 100% rubber sole. The upper is Y-shaped and attached to the sole by means of plugs. This type of shoe is commonly known as a zori.

Styles Lanai and Mondrian are sandals that have textile and rubber/plastic uppers with rubber soles. Textile makes up the greatest portion of the upper in both styles. Both are slip-on sandals, with an open toe and open heel.

Style Cameroon is an open toe, open heel sandal made with a 100% rubber/plastic upper and sole.

The applicable subheading for style Peso will be 6402.20.00, HTS, which provides for footwear with outer soles and uppers of rubber or plastics with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be free.

The applicable subheading for styles Mondrian and Lanai will be 6402.99.18, HTS, which provides for footwear with outer soles and uppers of rubber or plastic, 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, not covering the ankle. The rate of duty will be 6% ad valorem.

Style Cameroon will be classified 6404.19.35, HTS, which provides for footwear, in which the upper's external surface is predominately textile materials; in which the external surface of the outer sole is predominately rubber and/or plastics; which is other than "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which has an open toe and/or heel; which does not have a foxing-like band; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5 percent ad valorem.

We note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the samples will not meet the country of origin marking requirements of 19 U.S.C. ยง1304. Accordingly, the shoes would not be considered 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Vera Adams
Port Director
Los Angeles-Long Beach Seaport

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