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NY L85741

June 30, 2005

CLA-2-64:RR:NC:SP:247 L85741


TARIFF NO.: 6404.19.35

Mr. Michael R. Spano
Michael R. Spano & Co., Inc.
190 McKee Street
Floral Park, NY 11001

RE: The tariff classification of footwear from China

Dear Mr. Spano:

In your letter dated June 17, 2005, on behalf of Kenneth Cole Productions L.P., you requested a tariff classification ruling.

The submitted half pair sample, identified as Style #105AK2175 “Bongo,” is a girl’s closed-toe, closed heel slip-on shoe with a flat sewn-on rubber/plastic sole that does not overlap the upper. The shoe has a black, woven textile material upper that also features numerous, sewn-on, decorative black plastic disk sequins. The plastic sequins on this shoe upper are considered accessories and/or reinforcements because they only overlay and enhance, but do not completely coat or cover the underlying woven black color fabric of the textile external surface area upper material.

The applicable subheading for this shoe, identified as Style #105AK2175 “Bongo,” 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 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.

We note that the submitted sample shoe is not marked with the country of origin. Therefore, if imported as is, the shoe will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes will 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.”

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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