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NY A83306



May 29, 1996

CLA-2-64:K:TC:C9:D23 A83306

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.1845

Mr. Michael R. Spano
Michael R. Spano & Co., Inc.
190 McKee Street
Floral Park, NY 11001

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

Dear Mr. Spano:

In your letter dated May 2, 1996 received by U.S. Customs on May 6, 1996, you requested a tariff classification ruling on behalf of your client, Pentland Sports Group, Inc.

You included a sample designated style 55-8856 and described it as a man's beachcomber. The shoe is a slip-on with an outer sole and upper of rubber/plastics. The shoe will be imported from China or Taiwan.

We note that the enclosed sample is not marked with the country of origin. Therefore, if imported as is, the shoe will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoe would not be considered legally marked under the provisions of 19 C.F.R. 134.11.

The applicable subheading for the shoe will be 6402.99.1845, Harmonized Tariff Schedule of the United States, which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather); other; other; other; for men; other. The duty rate will be 6% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations.

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,

Thomas Mattina

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