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NY I87331

October 31, 2002

CLA-2-64:RR:NC:TA:347 I87331


TARIFF NO. 6404.19.35

Mr. William J. Maloney
Rode & Qualey
55 West 39th Street
New York, NY 10018

RE: The tariff classification of footwear from China.

Dear Mr. Maloney:

In your letter dated October 15, 2002 you requested a classification ruling on behalf of Deckers Outdoor Corporation. You have submitted a footwear sample identified as “Ulani synthetic upper sandal.” You describe the item as a women’s sandal with a three-point thong upper made of polyurethane which has been brushed to give it a suede-like appearance. You propose classification under subheading 6402.99.1865 and suggest that the “exterior surface area” of the sandal upper , including accessories and reinforcements, is over 90% plastic.

You have not provided this office with information relating to the manufacturing process for this material other than to indicate that the surface has been “brushed” to give it a suede-like appearance. The upper is composed of a non-woven, man-made immitation suede material. The external surface of the sandal’s upper is primarily comprised of raised man-made textile fibers. In this regard the upper is considered textile material.

The applicable subheading for “Ulani synthetic upper sandal.” 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, other, footwear with open toes or open heels, other. The rate of duty will be 37.5 percent ad valorem.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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 you have any questions regarding this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089.


Robert Swierupski

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