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NY N017931




October 22, 2007

CLA-2-64:OT:RR:NC:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.59.9061; 4202.92.9060

Ms. Yadira Z. Lugo
Vumbi Caribbean Importers, Inc.
PMP 080, P.O. Box 8901
Hatillo, PR 00659

RE: The tariff classification of footwear in a bag from China.

Dear Ms. Lugo:

In your letter received October 2, 2007 you requested a tariff classification ruling for a pair of infant’s shoes in a plastic carrying bag.

The item, no style name or number provided, is described as a pair of “baby shoes” of the slip-on type, with leather uppers that do not cover the wearer’s ankle and with suede leather outer soles. The shoes are placed inside a vinyl plastic double handled bag with a snap closure. The bag is constructed of clear polyvinyl chloride (PVC) plastic sheeting material and is approximately 5.75” (W) × 7” (L) × 1.5” (D).

The applicable subheading for the pair of leather infant’s shoes will be 6403.59.9061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with uppers predominately of leather and outer soles of leather; which does not cover the ankle; other; for other persons. The rate of duty will be 10% ad valorem.

The applicable subheading for the PVC carry bag will be 4202.92.9060, HTSUS, which provides for other containers and cases, with outer surface of plastic sheeting, other. The rate of duty will be 17.6% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 items will 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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