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NY C85419



April 7, 1998

CLA-2-64:K:TC:A4:D23 C85419

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.2030

Ms. Debbie DeEsposito
American Shipping Company, Inc.
600 Sylvan Avenue
Englewood Cliffs, NY 07632

RE: The tariff classification of a shoe from Poland.

Dear Ms. DeEsposito:

In your letter dated March 12, 1998 your company requested a tariff classification ruling on behalf of your client, Herman Survivors, Inc.

You included a sample described as a man's waterproof hunting style boot, style 165, the sole of which is made of 100% rubber and the upper is made of leather and a woven nylon fabric. The woven nylon fabric predominates as the exterior surface area of the upper. The shoe will be imported from Poland.

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 6404.19.2030, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; footwear with outer soles of rubber or plastics; 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 men. The duty rate will be 37.5% 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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