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NY C82172

December 22, 1997

CLA-2-64:K:TC:A4:D23 C82172


TARIFF NO.: 6404.19.9060

Mr. Erik D. Smithweiss
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue
New York, NY 10167-3397

RE: The tariff classification of two shoes from China.

Dear Mr. Smithweiss:

In your letter dated November 24, 1997 your company requested a tariff classification ruling on behalf of your client, Nine West Distribution Corp.

You included two samples, designated style "Price" which is a woman's high heel shoe with a functional strap with buckle closure across the front of the foot, and style "Boyton" which is a boot that has a vertical zipper closure. The shoes have outer soles of rubber/plastics and uppers of textile materials. Both styles are valued at over $20 per pair and will be imported from China. The samples are being returned as requested.

We note that the enclosed 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 the two shoes will be 6404.19.9060, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; footwear with outer soles of rubber or plastics; other; other; valued over $12/pair. The duty rate will be 13.4% 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.


John J. Martuge

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