The tariff classification of a ladies boot from China and/or Taiwan

PD C86966 May 5, 1998 CLA-2-64-NO:CO:FNIS D09 CATEGORY : Classification TARIFF NO.: 6403.91.90 Louis S. Shoichet Siegel, Mandell & Davidson, P.C. One Astor Plaza 1515 Broadway - 43rd Floor New York, New York 10036-8901 RE: The tariff classification of a ladies boot from China and/or Taiwan Dear Mr. Shoichet: In your letter dated April 21, 1998, you requested a tariff classification ruling on behalf of your client, Avon Products, Inc. You submitted one sample which you describe as a suede bootie boot - PP 173543. The boot is a lace-up over the ankle boot with a rubber outer sole and pigsuede leather upper. We note that the submitted sample is not marked with the country of origin. Therefore if imported as is, the sample 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 which states, "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 container) will permit." We are returning your sample as you requested. The applicable subheading for the above shoe will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately leather (noting that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber, plastic or composition leather; which is other than "sports footwear"; which does not have a protective metal toe-cap; in which the top of the upper covers most of the wearer's ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; and which is worn only by females or is unisex. The rate of duty will be 10 percent ad valorem. 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. Sincerely, Allen H. Paterson Port Director New Orleans, LA