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NY M84501

July 12, 2006

CLA-2:64:RR:NC:TA:247 M84501


TARIFF NO.: 6404.19.50

Ms. Yvonne M. Whitley
The Millwork Trading Company, Ltd.
1359 Broadway, 21st Floor
New York, NY 10018

RE: The tariff classification of footwear from China.

Dear Ms. Whitley:

In your letter dated June 21, 2006 you requested a tariff classification ruling for a ladies slipper. You have submitted a sample, identified as style 2420, with an outer sole of rubber/plastics and an upper of textile material. The slipper has a lace that tightens the footwear to the foot ties into a bow. You have supplied a value of less than $3/pair.

The applicable subheading for style 2420 will be 6404.19.50, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, other, valued not over $3/pair. The general rate of duty will be 48 percent ad valorem.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, it 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."

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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