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NY B87229




July 25, 1997

CLA-2-64:RR:NC:347 B87229

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

Mr. Erik D. Smithweiss
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue
33rd Floor
New York, NY 10167-4000

RE: The tariff classification of footwear from Spain or China.

Dear Mr. Smithweiss:

In your letter dated July 1, 1997 you requested a classification ruling on behalf of your client, Nine West Distribution Corp., for two styles of espadrilles with plastic uppers.

You have submitted two styles, Bender and Pollen which you state are espadrilles with plastic uppers and rubber and jute outer soles. You also state that rubber occupies the greatest surface area of the sole in contact with the ground. For purposes of this ruling it is assumed that your statement regarding the external surface area of the sole is accurate. You describe the uppers of both styles as textile yarns that have been coated with plastic and then interwoven.

Style Bender is a women's espadrille with an outer sole and upper of rubber or plastic. You state that the wedge is made of agglomerated cork that is covered with jute. The upper consists of woven textile strips, approximately 3/4 inch in width which have an external layer of rubber or plastic visible to the naked eye. These strips hold the shoe to the foot at the instep and ankle. The ankle strap has a metal buckle closure with a leather overlay atop the strap. Style Pollen is a women's sandal with an outersole and upper of rubber or plastic. The wedge is covered with jute. The upper consists of a strap of interwoven textile yarns, approximately 2.5 inches wide covering the instep and an ankle strap assembly, approximately 3/4 inch in width with a metal buckle closure and a leather overlay. The interwoven textile yarns which make up the upper also have an external layer of rubber or plastic visible to the naked eye.

The applicable subheading for both styles Bender and Pollen will be 6402.99.30, Harmonized Tariff Schedule of the United States, (HTS) which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, other, footwear with open toes or open heels, other. The rate of duty will be 37 percent ad valorem.

The submitted samples are not marked with the country of origin. 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."

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890.

Sincerely,

Paul K. Schwartz
Chief, Textiles and

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