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NY B86411

June 19, 1997



TARIFF NO.: 6403.91.90

Meredith Covey
Import Operations Manager
The Gap, Inc.
Two Harrison
San Francisco, CA 94105
RE: The tariff classification of footwear from China

Dear Ms. Covey:

In your letter dated June 9, 1997 you requested a tariff classification ruling.

The sample provided, designated style 344285, is of a girl's shoe, lace closed, over the ankle in height, with a rubber sole. You indicate that the external surface area of the upper is 59.4% leather, 31.5% textile, and 9.1% vinyl.

The applicable subheading for the footwear will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other than sports footwear, footwear with outer soles of leather, footwear made on a base of wood, footwear with a metal toe-cap, or welt footwear; footwear covering the ankle; other than footwear for men, youths and boys. The rate of duty will be 10%.

The submitted sample is not marked with the country of origin. If imported as is, this footwear will not meet the country of origin marking requirements of 19 U.S.C. 1304, and will therefore 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."

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.


Lewellyn Robison
Port Director

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