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NY B83049




March 24, 1997

CLA-2-64-NO:CO:FNIS D09

CATEGORY : Classification

TARIFF NO.: 6403.99.90

Sidney Freidin, President
Sidney Freidin, Inc.
1119 Santa Isabel Ave.
P. O. Box 1029
Laredo, TX 78042

RE: The tariff classification of four leather shoes from Mexico

Dear Mr. Freidin:

In your letter dated February 27, 1997, you requested a tariff classification ruling on behalf of your client, Impo, Inc.

You submitted four samples. All of the samples have leather uppers and a rubber sole. Style 80430 is a backless clog, slip-on with black embroidery across the instep of the upper. Style 80440 is a Y-thong, open-toe, open-heel slip-on with a metal decorative disc on the upper. Style 80450 is a open-heel slip-on with a buckle strap at the ankle. Style 80465 is an open-toe, open-heel sandal with a buckle at the ankle.

We note that the submitted samples are not conspicuously marked with the country of origin. Therefore if imported as is, the samples 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 shoes will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather and 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; in which the sole is attached to the upper by a means other than welt stitched construction; which is worn by females and which is valued over, we assume, $2.50 per pair. The general rate of duty is 10%.

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,

Allen H. Paterson
Port Director

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