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NY B88506



August 29, 1997

CLA-2-64:K:TC:A4:D23 B88506

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.59.9045

Mr. Charles G. Hartill
Charles G. Hartill, LCHB
147-27 175th Street
Jamaica, NY 11434

RE: The tariff classification of a shoe from Brazil.

Dear Mr. Hartill:

In your letter dated August 8, 1997 your company requested a tariff classification ruling on behalf of your client, Ballet Makers, Inc.

You included a sample, designated style CG2010, and described it as a woman's dance shoe with an upper of over 50% leather that does not cover the ankle having a sole of leather in two pieces covering the portions that contact the ground. The middle section of the shoe is made of a textile material less than 50% in external surface area that joins the two leather sections in the front and back. The shoes will be imported from Brazil.

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 6403.59.9045, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear with outer soles of leather; other; other; for other persons; for women; other. The duty rate will be 10% ad valorem.

This ruling is being issued under the provisions of Part 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,

John J. Martuge

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