The tariff classification of a shoe from China.

PD C83649 February 20, 1998 CLA-2-64:K:TC:A4:D23 C83649 CATEGORY: Classification TARIFF NO.: 6402.99.3080 Mr. Joseph F. Straus General Administrator BBC International 19 West 34th Street New York, NY 10001 RE: The tariff classification of a shoe from China. Dear Mr. Straus: In your letter dated January 19, 1998, your company requested a tariff classification. You included a sample, designated style number THY57709, and described it as a child's casual shoe with an outer sole of rubber. You included a laboratory report that states that the external surface area of the upper is 62% rubber/plastics and 38% textile materials. The shoe has an outer sole and upper of rubber/plastics. The shoe will be imported from China. 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 6402.99.3080, Harmonized Tariff Schedule of the United States, which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; other; footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6402.99.20 and except footwear having a foxing or a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper; other; for other persons. The duty rate will be 37.5% 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