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NY B84130



May 7, 1997

CLA-2-64:K:TC:A4:D23 B84130

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6402.99.6030; 6402.99.6090; 6402.99.7030

Mr. Donald J. Kuhl
BWI Corporation
890 Airport Park Road
Glen Burnie, MD 21061

RE: The tariff classification of five shoes from China.

Dear Mr. Kuhl:

In your letter dated April 3, 1997, your company requested a tariff classification ruling on behalf of your client, Pacific Rim Trading.

You included five samples, style numbers 123-C, 183, 193, 205-C, and 981, that have outer soles and uppers of rubber/plastics. Styles 123-C and 205-C are boys' shoes priced at $2.00 per pair. Styles 183 and 193 are men's shoes priced at $2.55 per pair, and style 981 is a men's shoe priced at $3.25 per pair. The shoes will be imported from China.

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

The applicable subheading for styles 183 and 193 will be 6402.99.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; other; other; valued not over $3/pair; other; for men. The duty rate will be 48% ad valorem.

The applicable subheading for styles 123-C and 205-C will be 6402.99.6090, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; other; other; valued not over $3/pair; other; for other persons. The duty rate will be 48% ad valorem. The applicable subheading for style 981 will be 6402.99.7030, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; other; other; valued over $3/pair but not over $6.50/pair; other; for men. The duty rate will be $0.90/pr. + 37.5% ad valorem.

This ruling is being issued under the provisions of Part 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.

Sincerely,

John J. Martuge

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