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NY C80800



November 5, 1997

CLA-2-64:K:TC:A4:D23 C80800

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.9080

Mr. Joseph F. Straus
General Administrator
BBC International Ltd.
19 West 34th Street
New York, NY 10001

RE: The tariff classification of a shoe from Taiwan.

Dear Mr. Straus:

In your letter dated October 16, 1997 your company requested a tariff classification ruling.

You included a sample, designated style number TSN73301WK, and described it as a child's casual sandal. The shoe has an outer sole of rubber/plastics and an upper of 63.8% leather, 35.5% textile materials and 0.7% rubber/plastics as indicated in the enclosed laboratory analysis report from Customs Science Services, Inc. These figures are subject to verification upon Customs examination at time of importation. The shoe will be imported from 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 6403.99.9080, 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; other; other; other; for other persons; valued over $2.50/pair; other; other; for children. 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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