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NY L88217

November 22, 2005

CLA-2:64:RR:NC::247 L88217


TARIFF NO.: 6404.19.35

Mr. Mathew L. Tracy
M. Leonard International LLC
296 Falmouth Road
Falmouth, ME 04105

RE: The tariff classification of footwear from Austria.

Dear Mr. Tracy:

In your letter received on October 26, 2005 you requested a tariff classification ruling for three children’s slippers. You have identified the samples by style names “Neuhausen”, “Kramsach” and “Thaya.” Your letter states that they all have uppers of 100% “boiled wool.” The outer soles are “100% boiled wool that has been brushed with 100% natural latex.” In a telephone conversation with National Import Specialist, Richard Foley on November 21, 2005, you indicated that the latex (rubber/plastics) material accounts for more than 10 percent of the weight of the shoes.

Styles “Neuhausen” and “Kramsach” cover the ankle and have folded over knit collars. Style “Thaya” does not cover the ankle. The samples indicate European children’s size 24 on fabric tags sewn to the outside of the shoes. These tags also indicate the country of origin in an inconspicuous place, at the bottom of the tag behind another fabric tag printed with the name “Giesswein.” Therefore, if imported as is, they 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."

The applicable subheading for “Neuhausen”, “Kramsach” and “Thaya.” will be 6404.19.35, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, footwear of the slip-on type, other. The general rate of duty will be 37.5 percent ad valorem.

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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