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NY F85582





April 26, 2000

CLA-2-64:RR:NC:TP:347 F85582

CATEGORY: CLASSIFICATION

TARIFF NO.:6405.20.90

Mr. David E. Katzman
C.H. Powell Company
47 Harvard Street
Westwood, MA 02090

RE: The tariff classification of textile shoes from China.

Dear Mr. Katzman:

In your letter dated April 12, 2000, written on behalf of your client, Acorn Comfort on Earth, you requested a tariff classification ruling.

You have submitted samples for two styles of textile shoes, “Cottage Scuff,” #CSLOW, and “Boiled Wool Moc,” #MNTOM. You state that both items are slip-on shoes with uppers and outer soles made of all natural boiled wool. You also state that there are raised rubber/plastic treads on the outsole for added traction. You have provided lab reports showing that over 50% of the surfaces of the outer soles are textile.

The applicable subheading for the textile shoes will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% 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 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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