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NY F82283




February 1, 2000

CLA-2-64:RR:NC:TA:347 F82283

CATEGORY: CLASSIFICATION

TARIFF NO. 6402.99.18, 6403.99.90

Ms. Sandra Kobs
Kohl’s Department Stores, Inc.
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of footwear made in Taiwan.

Dear Mr. Kobs:

In your letter dated January 26, 2000 you requested a classification ruling for two footwear styles.

Style TS2230XK or TS2230KX is identified as a “butterfly toe thong” which you state has an outer sole and upper of rubber or plastics material. The upper consists of straps which cross over the instep. A strap with a metal butterfly ornament encompasses the big toe. A visual examination of the shoe indicates that the metal butterfly accounts for less than 10 percent of the external surface area of the upper when accessories and reinforcements are included. The applicable subheading for this style will be 6402.99.18, Harmonized Tariff Schedule of the United States, (HTS) which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics, other. The rate of duty will be 6 percent ad valorem.

The second style which you identify only as “Le Fleur” a “daisy bead strap sandal” has according to your statement, leather straps with plastic beads. You indicate the value for this item as $6.45. The upper is composed of an ankle strap with a metal buckle and two straps across the toes. The toe straps feature plastic beadwork in a colored flower design. The applicable subheading for this style will be 6403.99.90 (HTS) which provides for footwear with outer soles of rubber or plastics and uppers of leather, not covering the ankle, for other persons, valued ver $2.50/pair. The rate of duty will be 10 percent ad valorem.

This ruling is being issued based on the validity of your statements regarding the identification of the constituent materials of the uppers for these styles. This information may be verified at the time of importation.

The submitted samples are not marked with the country of origin. Therefore, if imported as is, 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) 637-7089.

Sincerely,

Robert Swierupski
Director,

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