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NY G81212




September 19, 2000

CLA-2-64:RR:NC:TP:347 G81212

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.51.60, 6403.51.90, 6403.91.60, 6403.91.90, 6403.99.60, 6403.99.90

Mr. Julian Lynn
5174 Bellvale Ave.
San Diego, CA 92117

RE: The tariff classification of leather footwear from New Zealand.

Dear Mr. Lynn:

In your letter dated August 29, 2000, you requested a tariff classification ruling.

You have submitted samples for 10 styles of leather shoes, all with closed toes and closed heels. We consider these types of shoes to be commonly worn by both sexes, and therefore “unisex” in sizes up to and including American men’s size 8. You describe the shoes as follows:

#F13 – “Ultimate Soft Sole Slipper”

This is a shoe with a cuffable, predominately leather upper and leather outer sole. The applicable subheading for #F13 in sizes up to and including American men’s size 8 will be 6403.51.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with predominately leather uppers and leather outer soles, covering the ankle, for other persons. The rate of duty will be 10% ad valorem. The applicable subheading for sizes 8.5 and above will be 6403.51.60, HTS, which provides for footwear with predominately leather uppers and leather outer soles, covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem.

This is an infant shoe with a cuffable leather upper and leather outer sole. The applicable subheading for #C1 will be 6403.51.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with predominately leather uppers and leather outer soles, covering the ankle, for other persons. The rate of duty will be 10% ad valorem.

All five shoes are made up of leather uppers and rubber/plastic outer soles, covering the ankle. The applicable subheading for E4, E6, E8, E9, F4 in sizes up to and including American men’s size 8 will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with predominately leather uppers and plastic and/or rubber soles, covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.91.60, HTS, which provides for footwear with predominately leather uppers and plastic and/or rubber soles, covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem.

This child’s shoe has a leather upper and a rubber/plastic outer sole. The applicable subheading for C5 will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with predominately leather uppers and rubber/plastic outer soles, covering the ankle, for other persons. The rate of duty will be 10% ad valorem.

These two styles are made up of leather uppers and rubber/plastic outer soles, not covering the ankle. The applicable subheading for A13 and A22 in sizes up to and including American men’s size 8 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with predominately leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons. For sizes 8.5 and above, the applicable subheading will be 6403.99.60, HTS, which provides for footwear with predominately leather uppers and plastic and/or rubber soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem.

We also note that samples #A13, #C1, #E4, #F13, are not marked with the country of origin. Therefore, if imported as is, the samples submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes would be considered not 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.”

For future binding rulings, please note that only up to five items are allowed for each binding ruling request.

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. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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