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NY L87912

October 19, 2005

CLA-2-64:RR:NC:SP:247 L87912


TARIFF NO.: 6404.19.35

Mr. Craig VerPault
The Marmaxx Group
Attn. Imports Rt. J4S
770 Conchituate Rd.
Framingham, MA 01701

RE: The tariff classification of Footwear from China

Dear Mr. VerPault:

In your letter dated September 28, 2005, on behalf of Newton Buying Corp. and Marshalls of MA, Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as style number “MAR-7805CX,” is a girl’s/woman’s open-toe, open-heel slip-on shoe. The shoe has an upper consisting of an approximately 2-inch wide strap that crosses the top of the wearer’s foot over the toes and is made of both textile and suede leather external surface area component materials. The external surface area of the shoe’s upper (ESAU) is comprised mostly of textile material, which is fitted tightly over and sewn onto leather, exposing approximately ¼-inch wide edges of leather. The textile material not only overlays most of the upper’s topmost surface, but like the leather, it is glued and lasted under the sides of the foot and contributes to the shape, strength and structure to the shoe. The upper also has a sewn-on decorative textile bow. The shoe has a molded rubber/plastic wedge-type midsole with a braided textile rope material wedge wrap and a rubber/plastic outer sole.

The applicable subheading for this shoe, identified by you as style number “MAR-7805CX,” 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 has open toes or open heels; 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 shoe is not marked with the country of origin. Therefore, if imported as is, the shoes 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.”

We are returning the sample as you 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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