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NY E88480




October 15, 1999

CLA-2-64:RR:NC:TP:347 E88480

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.05, 6404.19.35

Ms. Tami Demorrett
DHC Transportation/Target
1000 Nicollet Mall
Minneapolis, MN 55403

RE: The tariff classification of women’s shoes from China.

Dear Ms. Demorret:

In your letter dated October 6, 1999, you requested a tariff classification ruling.

You have submitted samples for two styles of women’s sandals. Style #Hart-003W (items 77/17/669-709) has an upper made up of PVC braided straps with a buckle closure on one side, a wood platform base and a rubber/plastic outer sole. The applicable subheading for the shoe will be 6402.99.05, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper and outer sole’s external surface area is over 90% rubber and/or plastics, which does not have a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is not protective footwear, which is made on a base or platform of wood. The rate of duty will be 8% ad valorem.

Style #94602 (items 77/15/510-519 and 901) is a woman’s black dress sandal with open toes/open heels, a textile upper, and a rubber/plastic outer sole. The applicable subheading for the shoe will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately textile materials, in which the outer sole’s external surface is predominately rubber and/or plastics, which is of the slip-on type, which is other than athletic, and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the samples submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes and bag 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.”

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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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