The tariff classification of a shoe from Taiwan.

PD A88442 November 8, 1996 CLA-2-64:K:TC:C9:D23 A88442 CATEGORY: Classification TARIFF NO.: 6402.99.1880 Mr. Joseph F. Straus General Administrator BBC International Ltd. 19 West 34th Street New York, NY 10001 RE: The tariff classification of a shoe from Taiwan. Dear Mr. Straus: In your letter dated October 10, 1996 your company requested a tariff classification ruling. You included a sample, designated style number TAY35322S, and described it as a child's lo-top athletic shoe. The shoe has an outer sole of rubber/plastics and an upper of 93.6% rubber/plastics and 6.4% textile materials as indicated in the laboratory analysis report that was enclosed. These figures are subject to verification upon Customs examination at time of importation. The shoe will be imported from Taiwan. We note that the enclosed 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. 134.11. The applicable subheading for the shoe will be 6402.99.1880, Harmonized Tariff Schedule of the United States, which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather); other; other; other; for children. The duty rate will be 6% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Thomas Mattina Area Director JFK Airport