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NY E89246

November 4, 1999

CLA-2-64:RR:NC:TA:347 E89246


TARIFF NO.: 6403.59.90

Ms. Judith A. Hill
J A Marketing
85 Tangelo
Irvine, CA 92618

RE: The tariff classification of footwear from Tunisia

Dear Ms. Hill:

In your letter dated October 19, 1999 you requested a tariff classification ruling.

The submitted half pair sample is a below-the-ankle height, slip-on, women’s shoe, or the type of shoe that is commonly worn by both sexes (i.e., unisex). You state that this shoe is made of “all-natural Tunisian goat hide leather”. The shoe has a leather upper and a stitched-on leather outer sole with a flat, nailed on leather heel.

We note that the submitted sample is not marked with the country of origin Tunisia. Therefore, if imported as is, this shoe will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, this shoe 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 this shoe will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of leather and outer soles of leather; which is not “sports footwear”; which does not cover the ankle; which is not of turned or welt stitched construction; for other persons. The rate of duty will be 10% ad valorem.

We also note that GSP preference does not apply to this item and to footwear in general.

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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