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NY C80904




October 21, 1997

CLA-2-64:FO:CM:NP:POR:CO:D24:C80904

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.90; 6402.91.40; 6402.99.18

Johnny Lee
BJ Customs Brokerage Co.
P.O. Box 91034
Los Angeles, CA 90045

RE: The tariff classification of footwear from China

Dear Mr. Lee:

In your letter dated October 10, 1997 you requested a tariff classification ruling on behalf of your client, Finebrand div National Corset.

Three samples were submitted. Style XXC3999 is a ladies' thigh-length, zipper-closed boot with a 4-inch heel. The upper is of pigskin leather and the sole is of PVC.

Style XXC3998 is also a ladies' thigh-length, zipper-closed boot with a 4-inch heel; the upper and sole are both of PVC. Neither of these boots appear to be designed as a protection against water, cold or inclement weather.

Style XXC2997 is a ladies' slip-on dress shoe with a 4 1/2 inch heel. Both upper and sole are of PVC.

The applicable subheading for Style XXC3999 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 applicable subheading for style XXC3998 will be 6402.91.40, Harmonized Tariff Schedule of the United States(HTS), which provides for footwear with outer soles and uppers of rubber or plastics; other than sports footwear, zoris, or footwear incorporating a protective metal toe-cap; footwear having uppers of which over 90 percent of the external surface area is rubber or plastics. The rate of duty will be 6%, ad valorem.

The applicable subheading for Style XXC2997 will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics; other than sports footwear, zoris, footwear with a protective metal toe-cap, or footwear covering the ankle; footwear having uppers of which over 90% is rubber or plastics, including accessories and reinforcements; other than footwear made on a base of wood or of cork; other than sandals of plastic, produced in one piece by molding. The rate of duty will be 6%.

Style XXC3998 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.

Sincerely,

Lewellyn Robison
Port Director

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