The tariff classification of a man’s leather shoe from China.

NY H80427 May 10, 2001 CLA-2-64:RR:NC:TP:347 H80427 CATEGORY: Classification TARIFF NO.: 6403.91.60 Ms. Elizabeth Rizzo The Donna Karan Company 555 Gotham Parkway Carlstadt, NJ 07072 RE: The tariff classification of a man’s leather shoe from China. Dear Ms. Rizzo: In your letter dated April 24, 2001, you requested a tariff classification ruling. You have submitted a sample of what you state is a man’s shoe, style “Men’s Speed Bootie,” #53317072, with an upper made up of 40.7% leather, 30.9% rubber/plastics, 28.4% textile, and a rubber outer sole. The shoe covers the ankle and features a slide fastener, as well as a hook and loop closure on one side of the upper. In connection with an earlier letter, NY ruling H80422, you have shown that a woman’s alternative is also available for this style. The applicable subheading for style “Men’s Speed Bootie,” #53317072 will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, covering the ankle, for men, youths, and boys. The rate of duty will be 8.5% ad valorem. We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes would be considered not 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.” 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. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division