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NY L85617

June 27, 2005

CLA-2-64:RR:NC:SP:247 L85617


TARIFF NO.: 6404.19.35

Mr. Kelly Spivey
FedEx Trade Networks
4111-A Rose Lake Drive
Charlotte, NC 28217

RE: The tariff classification of footwear from Portugal

Dear Mr. Spivey:

In your letter dated June 14, 2005, on behalf of Off Broadway Shoes, you requested a tariff classification ruling.

The submitted half pair sample is a women’s slip-on fashion boot, identified as style name “Shannon” SKU#101092. The boot is approximately 14-inches high and has an upper consisting of a leather foot portion and a textile material shaft portion that covers most of the wearer’s calf. By visual estimates, we have determined that the external surface area material of the upper (ESAU) is predominately of textile material. The boot also has a wooden wedge-type midsole and heel, and a rubber/plastic outer sole.

The applicable subheading for this boot, identified as style name “Shannon” SKU#101092, 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 (excluding accessories or reinforcements); 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 or a foxing-like band; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample boot you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the boots do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

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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