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NY J88224

September 9, 2003

CLA-2-64:RR:NC:TA:347 J88224


TARIFF NO.: 6403.59.15

Ms. Edith Tolchin
EGT Global Trading
P.O. Box 231
Florida, NY 10921

RE: The tariff classification of footwear from China, Taiwan or Hong Kong.

Dear Ms. Tolchin:

In your letter dated August 21, 2003, on behalf of your client Baby Drakes, LLC, you requested a tariff classification ruling.

The submitted half pair sample, identified as “Baby Drakes Soft Soled Baby Shoes,” Style #BD003, is a moccasin-type slip-on baby shoe with a suede leather upper and a soft suede leather sole. Based on our examination of the submitted sample, we will presume that a complete, predominately leather upper was stitched to the leather sole wrong side out before the shoe was turned right side out again by hand. We will therefore classify this baby shoe as “turn or turned footwear.”

The applicable subheading for the “Baby Drakes Soft Soled Baby Shoe,” Style #BD003, will be 6403.59.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s and outer soles predominately of leather, which is not “sports footwear,” which does not cover the ankle and in which the upper is sewn to the outer sole by means of “turned” construction. The rate of duty will be 2.5% 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, the 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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