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NY R00859

October 13, 2004

CLA-2-64:RR:NC:SP:247 R00859


TARIFF NO.: 6403.99.90

Ms. Yekaterina Borukhova
3917 Huron Ave.
Unit 2
Culver City, CA 90232

RE: The tariff classification of footwear from Poland

Dear Ms. Borukhova:

In your letter dated September 23, 2004 you requested a tariff classification ruling.

The instant items for which you have submitted pictures and provided, in this case, a sufficient description and a follow-up explanation by telephone (but not actual samples), are women’s high-heeled fashion shoes. The shoes have leather uppers that do not cover the wearer’s ankle, rubber/plastic outer soles that will contact the ground and high, metal spike-type heels. We will presume that the shoes will be valued at over $2.50 per pair.

The applicable subheading for these women’s shoes, no style numbers indicated, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather 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; for other persons. 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 shoes in this ruling request, we presume, have not been marked with the country of origin Poland. Therefore, if imported as is, the shoes do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

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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