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NY 866523


Sept 24, 1991

CLA-2-64:S:N:N3D:347-T 866523

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60

Mr. Steven A. Mills
China Sea Traders, Inc.
1235 North Tustin Ave.
Anaheim, CA 92807-1603

RE: The tariff classification of a man's walking shoe from China.

Dear Mr. Mills:

In your letter dated August 26, 1991, you requested a tariff classification ruling.

The submitted sample is a man's low-top casual shoe, your pattern number HM6625-830, with a predominately leather upper, an eight eyelet lace closure, a padded ankle collar, an EVA midsole with a vinyl heel stabilizer, and a cemented-on rubber/plastic outer sole which overlaps the upper at the toe. We will assume that the leather component parts on the external surface of the upper are either not coated or covered with plastic, or if coated, the thickness of the plastic coating is less then 0.15 millimeters.

We consider this shoe not to be legally marked under the requirements of 19 U.S.C. 1304. The country of origin marking statement " Made in China" appears on the underside of a glued-in textile label, which clearly displays the shoe's style and size designation on its front side. The law requires that the imported article must be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article will allow. In addition, the underside of the textile label also states, "Genuine Leather Upper", which is misleading, since approximately 1/3 of the upper is made of plastics.

The applicable subheading for the shoe described above will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports" footwear; in which the top of the upper is below the top of the wearer's ankle bone; which is not "welt" footwear; and which is larger than children's American size 11 1/2 and worn only by males. The rate of duty will be 8.5 percent ad valorem.

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

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