CLA-2-64:RR:NC:347 B87495

Mr. Joseph Oei
Import Department
New York Transit
2707 McCone Avenue
Hayward, CA 94545

RE: The tariff classification of footwear from China.

Dear Mr. Oei:

In your letter dated July 09, 1997 you requested a classification ruling for a ladies plastic shoe. The style submitted is identified as High Flash. In a letter dated June 27, 1997, Mr. William Tai, Executive Vice President of New York Transit requested that style High Flash be withdrawn from ruling NY B84069 pending a design modification. This ruling will pertain to High Flash with the proposed design modification..

High Flash is a woman's open heel and toe, high heel, slip-on with an outersole of rubber or plastic. The upper is composed of a textile strap at the instep which hold the shoe to the foot. The textile strap material is completely obscured by plastic sequins and beads. You state that the beads and sequins are composed of plastic. This is a design modification from the original High Flash which had glass beads.

The applicable subheading for High Flash 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 plastic, not covering the ankle, having uppers of which over 90 percent of the external surface area (including accessories and reinforcements) is rubber or plastic, other. The rate of duty will be 6 percent ad valorem.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, it 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) 466-5890.

Sincerely,

Paul K. Schwartz
Chief, Textiles and
Apparel Branch
National Commodity
Specialist Division