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NY I81524

May 21, 2002

CLA-2-64:RR:NC:TA:347 I81524


TARIFF NO.: 6403.99.90

Ms. Joanna Russell
The Donna Karan Company
600 Gotham Parkway
Carlstadt, NJ 07072

RE: The tariff classification of footwear from China

Dear Ms. Russell:

In your letter dated May 9, 2002 you requested a tariff classification ruling.

The submitted half pair sample, identified as Style #23327034, is a woman’s athletic-type casual shoe, which does not cover the ankle. The shoe has a predominately leather upper with an external surface area, you state, consisting of 81% leather, 13% rubber/plastics and 6% textile materials. It also has a lace closure, a tongue that folds out over the laces, a plastic midsole underfoot that overlaps the back part of the upper around the heel and provides stiffness at the arch, and a rubber/plastic outer sole. You state that the shoe will be valued at over $16.00 per pair.

The applicable subheading for this shoe, Style #23327034, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather (excluding accessories or reinforcements) and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; and which is for women. The rate of duty will be 10% ad valorem.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample shoe you have provided for this ruling request has not been marked with its country of origin. Therefore, if imported as is, this shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

We are returning the sample as you requested.

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 646-733-3042.


Robert B. Swierupski

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