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NY C87761

June 3, 1998

CLA-2-64:RR:NC:347 C87761


TARIFF NO.: 6403.91.60, 6403.91.90

Mr. Scott D. Hardy
NEOS Performance Overshoes
P.O. Box 540
823-B Ferry Road
Charlotte, VT 05445

RE: The tariff classification of footwear.

Dear Mr. Hardy:

In your letter dated May 4, 1998 you requested a revision for NY C86539 dated April 29, 1998 which you received from this office. You indicate that the Harmonized Tariff Schedule of the United States (HTS), classification provided in that ruling for style LL4 (Loki) was based on the mistaken assumption that the term "Action Leather" referred to a plastics material and not genuine leather. You now indicate that this shoe has an upper of natural leather and not plastics material.

Style LL4 (Loki) is a unisex boot with an outer sole of rubber or plastics and an upper which you indicate has an external surface area of predominantly leather.

The applicable subheading for style LL4 (Loki) in sizes up to and including American men's size 8 will be 6403.91.90, (HTS) which provides for footwear with outer soles of rubber or plastics and uppers of predominantly leather, covering the ankle, other than welt, for other persons. The rate of duty will be 10 percent ad valorem. In sizes larger than American men's size 8, the applicable subheading will be 6403.91.60, (HTS) which provides for footwear with outer soles of rubber or plastic and uppers of predominantly leather, covering the ankle, other than welt, for men, youths and boys. The rate of duty will be 8.5 percent ad valorem.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890.


Robert Swierupski

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