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NY K87262

July 1, 2004
CLA-2-64: RR: NC: SP: 247 K87262


TARIFF NO.: 6404.19.35

Ms. Maria E. Julia
Newport News, Inc.
711 Third Avenue, (4th Floor)
New York, NY 10017

RE: The tariff classification of footwear from India.

Dear Ms. Julia:

In your letter dated June 18, 2004, you requested a tariff classification ruling.

The submitted half-pair sample, identified as Style / Item Number S05-05-004, is a woman’s open-toe, open-heel, slip-on shoe. The upper consists of an approximately 1-inch wide textile material strap that goes over the middle-top of the vamp and a 3/8-inch wide toe loop strap. Both straps are decorated with a variety of sewn on stone, glass and plastic beads, some of which are outlined with metal coils. We consider the securely attached beads and metal coils to be accessories or reinforcements that are added to an otherwise complete textile material upper. The shoe also has a padded insole and a rubber/plastic outsole.

The applicable subheading for Style / Item Number S05-05-004, 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 not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which does not have a foxing-like band wholly or almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

Additionally, the submitted footwear 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 shoe 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."

We are returning the sample as requested.

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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