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NY 810678

CLA-2-64:S:N:N8:347 810678


TARIFF NO.: 6403.59.15

Ms. Sandra Wilson
Robeez Fun Leather Footwear
4131 Cavendish Drive
Richmond, B.C., V7E 5N4

RE: The tariff classification of footwear from Canada.

Dear Ms. Wilson:

In your letter dated May 10, 1995, you requested a tariff classification ruling.

The item which you refer to as a children's leather slipper is a shoe that has a leather upper and sole. The upper portion of the shoe is stitched to the sole portion in a turned construction. You state that the slippers are wholly manufactured in Canada.

The applicable subheading for the shoe will be 6403.59.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of leather, not covering the ankle, turn or turned footwear. The general rate of duty will be 2.5 percent ad valorem.

The shoes, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i) and will therefore be entitled to a 0.7 percent ad valorem rate of duty under the North American Free Trade Agreement (NAFTA) upon compliance with all applicable laws, regulations and agreements.

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 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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