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NY C85307



April 15, 1998

CLA-2-64:K:TC:A4:D23 C85307

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.5050; 6402.91.5090; 6403.91.9060

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

RE: The tariff classification of five shoes from China.

Dear Mr. Spano:

In your letter dated March 16, 1998 your company requested a tariff classification ruling on behalf of your client, Pentland USA, Inc.

You included five samples designated styles DM Husky, DM Spike, DM Drifter, D Sleet, and D Gemini. Style DM Spike is a child's boot with an outer sole of rubber/plastics and an upper of suede leather. Styles DM Husky and DM Drifter are children's boots, and styles D Sleet and D Gemini are women's boots that have outer soles and uppers of rubber/plastics. The shoes will be imported from China.

We note that the enclosed samples are not marked with the country of origin. Therefore, if imported as is, the shoes 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.

The applicable subheading for styles D Sleet and D Gemini will be 6402.91.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; covering the ankle; other; 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; for women; other. The duty rate will be 37.5% ad valorem. The applicable subheading for styles DM Husky and DM Drifter will be 6402.91.5090, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; covering the ankle; other; 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; for other persons. The duty rate will be 37.5% ad valorem.

The applicable subheading for style DM Spike will be 6403.91.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; covering the ankle; other; for other persons; 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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