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NY F83698




March 20, 2000

CLA-2-64:RR:NC:TP:347 F83698

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.70

Ms. Mary Berry
Elan-Polo, Inc.
630 Melrose Avenue
Nashville, TN 37211-2161

RE: The tariff classification of a textile shoe from Canada or Mexico.

Dear Ms. Berry:

In your letter dated March 2, 2000 you requested a tariff classification ruling.

You have submitted a sample of a shoe, pattern “Tom,” which you state features a textile upper, an “injection” style construction, and a rubber/plastic outer sole. The shoe is a slip-on, with a closed toe and heel, a fleece lining, and does not cover the ankle. In addition, a foxing-like band overlaps the upper by more than ¼-inch all around the perimeter of the shoe. You also state that the value of the shoes will range from $3.00 - $6.50 per pair.

The applicable subheading for the shoe will be 6404.19.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper external surface area is predominately of textile material, in which the outer sole’s external surface is predominately of rubber and/or plastics, which is not “athletic” footwear, which is of the slip-on type, footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper. The general rate of duty will be 90 cents per pair plus 37.5% ad valorem.

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

The words “Made in USA” is prominently featured on the sole of this shoe. Section 134.46 of the Customs Regulations (19 CFR 134.46) provides that in any case where the words “U.S.,” “American,” or any variation of such words or letters, or the name of any city or locality in the U.S., or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appear on any imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters or name, and at least in a comparable size, the name of the country of origin preceded by “Made in,” “Product of,” or other words of similar meaning.

In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same sides(s) or surfaces(s) in which the name or locality other than the actual country of origin appears.

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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