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NY B80368

January 10, 1997

CLA-2-64:K:TC:C9:D23 B80368


TARIFF NO.: 6403.99.6015

Mr. Steve DeCastro
All-Ways Forwarding Int'l Inc.
U.S. Rt. 1-9 South
Newark, NJ 07114

RE: The tariff classification of a shoe from China.

Dear Mr. DeCastro:

In your letter dated December 12, 1996 your company requested a tariff classification ruling on behalf of your client, National Fashions Import, Inc.

You included a sample designated style 6117 and described it as a men's open back slipper with a leather upper. The shoe has an outer sole of rubber/plastics. The shoe will be imported from China.

We note that the enclosed sample is not marked with the country of origin. Therefore, if imported as is, the shoe will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoe would not be considered legally marked under the provisions of 19 C.F.R. 134.11.

The applicable subheading for the shoe will be 6403.99.6015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; other; other; other; for men, youths and boys; house slippers. The duty rate will be 8.5% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations.

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.


Thomas Mattina

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