CLA-2-64:S:N:N3:D 346
Chase Leavitt CHB, Inc.
POB 589
Portland, ME 04112
RE: The tariff classification and marking of a Beach Slipper
from Taiwan.
Dear Sir:
In your letter dated December 9, 1991, received here on
December 18,1991, for G.H. Bass, you requested a tariff
classification ruling.
The sample, marked Taymor Style J-0738, is a beach slipper.
Most of the upper is made of neoprene sandwiched between two
layers of fabric, except the toe plug, which is a mesh looking
fabric. There is a one inch wide elastic strap stitched to the
sides of the upper and to the back seam .
The shoe is of simultaneously molded construction. In terms
of the orthogonal projection in the vertical plane, the
rubber/plastic sole overlaps the upper material by about 3/16
inch in the toe area, 1/4 inch in the heel area and 3/4 inch at
the peaks along both sides.
You state that the price per pair is between $3.00 and
$6.50.
You supplied with your request an "IFA/FRA Interim Footwear
Invoice" signed by Jacopax International. This document
indicates that this sample is "exclusively adhesive construction"
(17.e) and "less than 10% by weight of rubber and plastics or not
over 50% by weight of textile materials rubber and plastics"
(20.a). Both of these statements are obviously and negligently
false.
This document also indicates that this item does not have a
foxing- like band. This is not true either. However, we
routinely ignore statements made by overseas agents concerning
the absence of foxing-like bands since that is a matter of purely
statutory interpretation which is typically far beyond their
competence so we do not consider your submission of this false
statement to be particularly material.
The applicable subheading for the sample will be 6404.19.70,
Harmonized Tariff Schedule of the United States (HTS), which
provides for footwear, in which the upper's external surface is
predominately textile materials (note that an accessory or
reinforcement on top of another material is not part of the
upper's external surface but the material hidden underneath is);
in which the outer sole's external surface is predominately
rubber and/or plastics; which is not "athletic" footwear; in
which the upper's external surface is still 50% or less leather
even after every leather 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 is valued over $3.00 but not over $6.50;
and which has a foxing-like band almost wholly of rubber or
plastic. The rate of duty will be 37.5 percent ad valorem plus
$.90 per pair.
To answer your specific questions, there is presently no
visa required or any "special" marking requirements. However, we
do not believe that this sample meets the "ordinary" marking
requirements. The approximately 1/16 inch high type of the "Made
in Taiwan" molded into the sole is not in a contrasting color.
We can read it only with some strain and only at certain angles
to the light. If imported with only this marking, Customs should
not allow release of shipments (see CR 134.11 and .51).
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport