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NY H84451

September 4, 2001

CLA-2-64:K:TO:A3:D23 H84451


TARIFF NO.: 6402.99.3040

Mr. Ryan LaPrade, Trade Specialist
The Burton Corporation
80 Industrial Parkway
Burlington, VT 05401

RE: The tariff classification of a shoe from China.

Dear Mr. LaPrade:

In your letter dated August 2, 2001, your company requested a tariff classification.

You included a sample, style name TONGA, and described it as a slip-on type shoe with rubber sole and upper of synthetic leather. You state that the synthetic leather has a rubber/plastics coating. A portion of the external surface area of the upper contains textile materials. The shoe will be imported from China. The sample is being returned as requested.

We note that the sample is not marked with the country of origin. Therefore, if imported as is, the shoe will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoe would not be considered legally marked under the provisions of 19 C.F.R. ยง134.11.

The applicable subheading for the shoe will be 6402.99.3040, Harmonized Tariff Schedule of the United States, which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; other; footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear having a foxing or a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper; other; for men. The duty rate will be 37.5% ad valorem.


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 documentation filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact Field National Import Specialist Noel Hadley at (718) 553-1608 or National Import Specialist Richard Foley at (212) 637-7089.


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