The tariff classification of two shoes from Taiwan.

PD C86278 April 6, 1998 CLA-2-64:K:TC:A4:D23 C86278 CATEGORY: Classification TARIFF NOS.: 6406.10.1000; 6405.10.00 Mr. Charles G. Hartill Charles G. Hartill, LCHB Capital Transportation 147-27 175th Street Jamaica, NY 11434 RE: The tariff classification of two shoes from Taiwan. Dear Mr. Hartill: This revises and replaces the ruling PD C82576 issued on January 8, 1998 based on subsequent information received from the importer, Ballet Makers, Inc. Two samples were submitted for review which you describe as dance boots with leather uppers. Both samples are designated style DS07, however, one sample has steel plates attached to the sole and heel, and the other does not. The sample with the steel plates is a complete shoe with an upper of leather and an outer sole of metal. Metal is the material of the outer sole in contact with the ground when in use. The sample without the metal plates attached is the exact same item excluding the plates. This item has a recess in the sole and heel areas to accomodate the attachment of the metal plates. This item is not a complete shoe since at importation, it will lack its metal outer sole. The shoes will be imported either with or without the plates affixed. The shoes will be imported from Taiwan. We note that the enclosed samples are not marked with the country of origin. Therefore, if imported as is, the shoes will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoes would not be considered legally marked under the provisions of 19 C.F.R. 134.11. The applicable subheading for the shoe without the tap affixed will be 6406.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for shoe uppers which are formed uppers with insoles which cover all or most of the bottom of the wearer's foot; in which the external surface area of the upper, not including the insole, is predominantly leather or composition leather; which are worn by women or other than only worn by males, i.e., unisex. The duty rate will be 10% ad valorem. The applicable subheading for the shoe with the tap affixed will be 6405.10.00, HTSUS, which provides for other footwear; with uppers of leather or composition leather and outer soles with an external surface area that is not predominantly rubber, plastics, leather or composition leather. 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