CLA-2-64:K:TC:C9:D23 B80368
Mr. Steve DeCastro
All-Ways Forwarding Int'l Inc.
U.S. Rt. 1-9 South
Newark, NJ 07114
RE: The tariff classification of a shoe from China.
Dear Mr. DeCastro:
In your letter dated December 12, 1996 your company requested a tariff classification
ruling on behalf of your client, National Fashions Import, Inc.
You included a sample designated style 6117 and described it as a men's open back slipper
with a leather upper. The shoe has an outer sole 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 6403.99.6015, 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; other; other; other; for men,
youths and boys; house slippers. The duty rate will be 8.5% ad valorem.
This ruling is being issued under the provisions of Section 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,
Thomas Mattina
Area Director
JFK Airport
Hadley/plc 01/10/97
K:TC:C K:TC:C K:TC:C K:TC K
Hadley Mitchell Zanetti DeRobertis Mattina