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NY F88672

June 27, 2000

CLA-2-64:RR:NC:TP:347 F88672


TARIFF NO.: 6403.99.60, 6403.99.90

Mr. Ricky Villena
H.L.M. Intertrans Corp.
H.L.M. Cargo Clearance Brokers, Inc.
5567 Northwest 72nd Avenue
Miami, FL 33166

RE: The tariff classification of leather footwear from China.

Dear Mr. Villena:

In your letter dated May 25, 2000, written on behalf of your client, LNS Group SBA I.M.R., you requested a tariff classification ruling.

You have submitted a sample of a moccasin-style shoe, style “Jingyu.” You state this is a man’s shoe that has a leather (Bovine) upper and a rubber/plastic outer sole and is of welt construction. This shoe is not considered to be of “welt” construction for tariff purposes.

You refer to this shoe as “men’s,” however, you have provided no indication that you offer a comparable type of shoe for women. We consider this type of footwear to be commonly worn by both sexes. If you do not provide a “women’s” alternative to complement the submitted “men’s” mode, we consider the submitted sample to be “unisex.” In this regard, the applicable subheading for the leather shoe up to and including American men’s size 8 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.99.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem.

We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes 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.”

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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