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NY 853995

July 10, 1990

CLA-2-64:S:N:N3D:347 Y 853995


TARIFF NO.: 6403.91.90

Mr. Scott Schwartz
5 Malibu Court
Towson, Md 21204

RE: The tariff classification of a woman's leather boot from Guatemala.

Dear Mr. Schwartz:

In your letter dated June 27, l990, you requested a tariff classification ruling, on behalf of your client Quetzal Imports.

The sample which you have submitted (no style mentioned), is a woman's boot of approximately 15 inches in height. The upper is made of stitched together leather. At the rear of the upper's shaft is a lace up closure of approximately 4 1/2 inches in length, running from the topline down. The boot bottom is made of rubber and/or plastic.

We note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the boot 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".

The applicable subheading for the sample submitted will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather (noting that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports" footwear; which does not have a metal toe-cap; in which the top of the upper covers most of the wearer's ankle bone; in which the sole is attached to the upper by means other than welt stitched construction; and which is worn by females. The rate of duty will be 10% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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.


Jean F. Maguire
Area Director

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