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NY H80445

May 8, 2001



TARIFF NO.: 6403.91.90

Ms. Mary Berry
Elan Polo, Inc.
630 Melrose Avenue
Nashville, TN 37211-2161

RE: Classification of footwear.

Dear Ms. Berry:

In your recent letter you a requested tariff classification on a shoe. You did not furnish the country of production, thus for the purpose of this ruling we assume the shoe will be produced in a most favored nation.

The submitted sample, pattern number C2992Y is a child’s work boot with a leather upper covering the wearer’s ankle and a rubber and/or plastic outer sole.

You state that this is a new type of leather called “Hi Buck”. The leather is given a treatment for the appearance of “Nu Buck” leather.

The boot is considered to have a leather upper and is a unisex shoe.

As requested, your sample will be returned under separate cover.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, the boot will not meet the country of origin marking requirements 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”.

The applicable subheading for the leather upper shoe will be 6403.91.90, Harmonized Tariff Schedule of the United States, HTS, which provides for footwear, in which the upper’s external surface is predominately leather; in which the outer sole is rubber and/or plastics; which is other than “sports footwear”; in which the top of the upper covers the wearer’s ankle; in which the sole is attached to the upper by other than welt stitched construction; which is worn by other than men, youths and boys; which is valued over $2.50 per pair. The rate of duty will be ten percent ad valorem.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

If you have any questions pertaining to this ruling, please contact Field National Import Specialist Anthony Cataldo at 617-565-6126 or National Import Specialist Richard Foley at 212-637-7089.


Nora E. Ehrlich
Port Director

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