The tariff classification of a shoe from Taiwan.

PD B86023 July 3, 1997 CLA-2-64:K:TC:A4:D23 B86023 CATEGORY: Classification TARIFF NOS.: 6403.91.9060 Mr. Joseph F. Straus General Administrator BBC International Limited 19 West 34th Street New York, NY 10001 RE: The tariff classification of a shoe from Taiwan. Dear Mr. Straus: In your letter dated June 4, 1997, your company requested a tariff classification ruling. You included a sample, designated style number TBF44108WK, and described it as a child's hi-top casual with an sole of rubber and an upper of leather and textile. You included an independent laboratory analysis report that indicates that the external surface area of the upper is 66.3% leather and 33.7% textile materials. This measurement is subject to verification upon Customs examination at importation. The shoes 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 6403.91.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; covering the ankle; other; for other persons; other; for children. The duty rate will be 10% 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, John J. Martuge Area Director JFK Airport