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NY L89148




December 16, 2005

CLA-2-64:RR:NC:247: L89148

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.40.60

Mr. Vittorio Morandin
Ant.Tex
1103 4th Street
Santa Monica, CA 90403-5007

RE: The tariff classification of footwear from China.

Dear Mr. Morandin:

In your letter dated December 1, 2005, you requested a tariff classification ruling for a leather shoe, your code SF F/05. The submitted sample is a low-cut shoe with an outer sole of rubber or plastics and an upper of leather. The vamp of the shoe has a hook & loop closure to secure the shoe to the foot. The shoe features a protective metal toe-cap and what you state is a breathable, waterproof membrane lining. You inquire if the classification will be affected if the shoe is imported without the breathable, waterproof membrane.

The applicable subheading for the shoe, with or without the breathable, waterproof membrane will be 6403.40.60, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of leather, other footwear incorporating a protective metal toe-cap, other than welt footwear. The general rate of duty will be 8.5 percent ad valorem.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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