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NY G80753




September 19, 2000

CLA-2-64:RR:NC:TP:347 G80753

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35, 6404.19.50, 4202.92.3031

Mr. Edward C. Han
KWE (Kintetsu World Express U.S.A., Inc.) 45 Rason Road
Inwood, N.Y. 11696

RE: The tariff classification of footwear from Vietnam.

Dear Mr. Han:

In your letter dated August 20, 2000, written on behalf of your client, MAI, you requested a tariff classification ruling for four styles of women’s footwear.

Sample #1, “Lacquer Shoes” is an open heel/open toe slip-on shoe with an upper consisting of a strap across the instep that you state is made of silk material, and a rubber/plastic outer sole. The shoe’s heel and platform is made up of what you refer to as “lacquered” rubber/plastic material.

Sample #2, “China Shoes” is a slip-on shoe with a closed toe/closed heel that you state is made up of a silk upper with an elastic strap across the instep and a rubber/plastic outer sole.

The applicable subheading for sample #1 “Lacquer Shoes” and sample #2 “China Shoes” 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 that is held to the foot without the use of laces or buckles or other fasteners, which is other than athletic, which is 10% or more by weight of rubber or plastics. The rate of duty from Vietnam will be 66% ad valorem.

Sample #3, “Mai Konfou Shoes,” is a shoe with a closed toe and closed heel that you state has an upper of polyester material with a rubber outer sole. The upper also features a strap across the instep with a metal buckle closure. You state the shoes are valued at $1.00 per pair.

The applicable subheading for the “Mai Konfou Shoes” will be 6404.19.50, 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 not athletic footwear, which has neither open toes or open heels, that is held to the foot with the use of laces or buckles or other fasteners, footwear with soles which overlap the upper other than at the toe or heel, valued not over $3.00 per pair. The rate of duty from Vietnam will be 84% ad valorem.

Sample shoe #3 is also featured with a bag that you state is made of rayon material, with a gold-colored braided textile drawstring closure. Since the bag is not of a kind normally used for packing such goods, and is capable of repetitive use, the applicable subheading for the bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface or textile materials, other, other, of man-made fibers, other. The rate of duty from Vietnam will be 65% ad valorem.

We could not provide you with a classification ruling for sample #4 “Mai Konfou Shoes,” with a textile upper and leather outer sole, because we need a percentage breakdown of component materials by weight of the entire shoe. When this information is available, you may wish to consider resubmission of your request.

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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