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NY K87446

July 20, 2004
CLA-2-64:RR:NC:247: K87446


TARIFF NO.: 4303.10.0060, 6403.91.90

Mr. Harald Dittrich
H. Dittrich Ohg
Bardorferstr 22
97633 Kleineibstadt

RE: The tariff classification of footwear and muffler from Germany

Dear Mr. Dittrich:

In your letter received on July 8, 2004, you requested a tariff classification ruling for three sheepskin items. You describe the items as:

Sheepskin - Muffler Style M/03

Sheepskin - Overshoe Style O/03

Sheepskin - Socks Style S/03

The applicable subheading for the sheepskin muffler, style M/03 will be 4303.10.0060, Harmonized tariff Schedule of the United States (HTS), which provides for other articles of furskin, articles of apparel and clothing accessories, other. The general rate of duty will be 4 percent ad valorem.

The items that you describe as overshoe, style O/03 and socks, style S/03 are footwear with outer soles of rubber or plastics and uppers of leather. Both items cover the ankle, the uppers are composed of sheepskin with the fur side in. Style O/03 has a slide fastener closure at the rear of the shaft and style S/03 is a slip-on. The applicable subheading for both styles will be 6403.91.90 (HTS) which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, covering the ankle, for other persons, other. The general rate of duty will be 10 percent ad valorem.

The submitted samples are not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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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