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NY N003791

December 6, 2006



TARIFF NO.: 6404.19.50

Mr. John R. Ramirez
James G. Wiley Co.
P.O. Box 90008
Los Angeles, CA 90009-0008

RE: The tariff classification of footwear from China

Dear Mr. Ramirez:

In your letter dated November 20, 2006, you requested a tariff classification ruling on behalf of Cisco Sales Corp., for a footwear sample, identified as item number 93997.

      The submitted sample is a slip-on shoe with an outer sole of rubber/plastics and an upper of knitted synthetic textile material. The shoe does not cover the ankle. The unit molded outer sole has sidewalls that overlap the upper by more than ¼ inch and substantially encircle the entire shoe. The sidewall is a foxing or foxing-like band. You have provided a value of $1.81/pair.

The applicable subheading for item number 93997 will be 6404.19.50, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: other: valued not over $3/pair: other. The general rate of duty will be 48 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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