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NY G82265

October 12, 2000

CLA-2-64:RR:NC:TP:347 G82265


TARIFF NO.: 6403.59.90

Mr. Jeff W. and Gaby Flack
Inca’s Inc.
845 S.W. Bay Blvd.
Newport, OR 97365

RE: The tariff classification of leather footwear from Peru.

Dear Mr. Flack:

In your letter dated September 13, 2000, you requested a tariff classification ruling.

You have submitted samples of a pair of shoes that you state are “slippers” with leather uppers and leather outer soles. We consider these types of shoes to be “commonly worn by both sexes.”

The applicable subheading for the shoes will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and leather outer soles, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem.

We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the samples 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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