The tariff classification of a plastic coated linen sandal of unknown origin

PD A83601 May 31, 1996 CLA-2-64-NO:CO:FNIS D09 CATEGORY : Classification TARIFF NO.: 6402.99.18 Paula Birchfield A. Marinelli Shoes and Accessories 1500 San Remo Avenue, Suite 240 Coral Gables, FL 33146 RE: The tariff classification of a plastic coated linen sandal of unknown origin Dear Ms Birchfield: In your letter dated May 8, 1996, you requested a tariff classification ruling. You submitted one sample style JERRY/203. The shoe is an open-toe, open-heel espadrille-type sandal. The upper and heel covering consist of a textile visibly coated with plastic. The rope-type sole is predominantly covered with rubber or plastic. We note that the submitted sample is not marked with the country of origin. Therefore if imported as is, the sample will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoes would not be considered 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 applicable subheading for the above shoe will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately rubber and/or plastic; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than sports footwear; in which there is no protective metal toe-cap; in which the top of the upper is below the top of the ankle bone; in which the upper's external surface is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil or cold or inclement weather; which does not have a foxing-like band; which is other than a "zori"; and which is made other than on a base or platform of either wood or cork. The duty rate will be 6 percent ad valorem. 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. Sincerely, Garland J. Ruiz Acting Port Director New Orleans, LA