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NY C80224

October 6, 1997



TARIFF NO.: 6403.91.30

Larry Archuleta
Brown, Alcantar & Brown, Inc.
9630 Plaza Circle
El Paso, Texas 79927

RE: The tariff classification of footwear from Mexico

Dear Mr. Archuleta:

In your letter dated September 30, 1997 you requested a tariff classification ruling on behalf of your client, Acme Boot Company.

The sample provided is of a cowboy boot, designated style number 16051. According to the breakdown provided, the upper is 51.99% leather and 48.01% synthetic, with a sole of rubber/plastic.

Based on the breakdown provided, which will be subject to verification at time and port of entry, the applicable subheading for the footwear will be 6403.91.30, 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, or footwear with a metal toe-cap; footwear covering the ankle; welt footwear. The rate of duty will be 5%.

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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