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NY L88320

October 31, 2005

CLA-2-64:RR:NC:SP:247 L88320


TARIFF NO.: 6404.99.90 ; 6405.90.90

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112

RE: The tariff classification of footwear from Uruguay

Dear Mr. Hoffacker:

In your letter dated October 18, 2005, on behalf of Lambco International, you requested a tariff classification ruling.

The submitted two half pair samples, which you state are unisex wear slippers that do not have any identifying style numbers, both have rubber/plastic outer soles and uppers that do not cover the wearer’s ankle. One slipper has a closed-toe, open-heel upper with a predominately lamb’s skin leather external surface area and a narrow lamb’s fur topline collar. The other is a closed-toe, closed-heel fuzzy lamb’s fleece slipper that has natural lamb’s fur or hair comprising the entire external surface area of the upper (ESAU). We will presume that both these unisex slippers will be valued at over $2.50 per pair.

The applicable subheading for the open-heel unisex slipper will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The general rate of duty will be 10% ad valorem.

The applicable subheading for the lamb’s fur slipper (with the fur or hair on the outside surface of the upper) will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, other, other. The general rate of duty will be 12.5% ad valorem.

We note that the submitted shoes are 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 samples 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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