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NY J88290

September 24, 2003

CLA-2-64: RR: NC: TA: 347 J88290


TARIFF NO.: 6405.90.90

Mr. Don Jacobs
E-West Designs Inc.
48551 Valley View Drive
Palm Desert, CA 92260

RE: The tariff classification of footwear from China.

Dear Mr. Jacobs:

In your letter dated August 22, 2003, you requested a tariff classification ruling for two footwear samples identified as Model FL001 and FL003.

You describe the sample as featuring a brand new leather flocking process. The flocking material consists of chopped up leather mixed with glue and sprayed onto one-piece molded rubber or plastic sandals and bonded to the surface using an electroplating process. You state the flocking is approximately 45 microns thick. This flocking is not considered to be leather or composition leather. Therefore, your proposed classification under HTS 6403.99 is not applicable.

The shoes are unit-molded rubber/plastics, open toe, open heel sandals. The leather fibers applied to the upper of both styles, completely obscure the underlying rubber/plastics material. The outer soles are rubber/plastics.

The applicable subheading for both shoes, identified as Model FL001 and FL003 will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, other, other. The rate of duty will be 12.5% ad valorem

The submitted samples are 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 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 646-733-3042.


Robert B. Swierupski

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