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NY E87071

September 29, 1999

CLA-2-64:RR:NC:TA:347 E87071


TARIFF NO.: 6406.99.6000

Mr. Vincent S. Trovato
All Nations Forwarding Import Co., Inc.
One Cross Island Plaza
Jamaica, NY 11422

RE: The tariff classification of footwear outer soles from Brazil

Dear Mr. Trovato:

In your letter dated September 8, 1999, on behalf of Kamali Leather Co., you requested a tariff classification ruling.

The submitted samples are two cut all leather shoe outer soles, one sample is a full outer sole and the other a cut half-sole.

We note that both of the submitted samples are not marked with the country of origin Brazil. Therefore, if imported as is, these leather outer soles will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, these outer soles will be considered not legally marked under the provisions of 19 CFR 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.”

The applicable subheading for leather outer soles will be 6406.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear which are not uppers (with or without insoles attached) nor the parts thereof; which are not orthopedic appliances or parts or accessories thereof; in which leather gives them their essential character; and which are not boot protectors, welt strips not cut to length, buckles, ornaments, laces (including shoe laces), buttons or trimmings, or, in general, most parts which could be used in articles besides footwear. The rate of duty will be Free.

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. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-637-7089.


Robert B. Swierupski

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