The tariff classification of a shoe from Taiwan.

PD B88131 August 13, 1997 CLA-2-64:K:TC:A4:D23 B88131 CATEGORY: Classification TARIFF NOS.: 6403.91.6060; 6403.99.9050 Mr. Joseph F. Straus General Administrator BBC International Ltd. 19 West 34th Street New York, NY 10001 RE: The tariff classification of a shoe from Taiwan. Dear Mr. Straus: In your letter dated July 30, 1997 your company requested a tariff classification ruling. You included a sample, designated style number SHAQ REFLECTION2, and described it as a boy's athletic shoe. The shoe has an outer sole of rubber/plastics and an upper of 58.9% leather, 37.1% rubber/plastics, and 4% textile materials as indicated in the enclosed laboratory analysis report from Customs Science Services, Inc. These figures are subject to verification upon Customs examination at time of importation. The shoe will be imported from Taiwan. 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, sizes 1 through 3, will be 6403.91.9050, 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; covering the ankle; other; for other persons; other; for misses. The duty rate will be 10% ad valorem. The applicable subheading for the shoe, sizes 3 1/2 and above, will be 6403.91.6060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather; other footwear; covering the ankle; other; for men, youths and boys; other; tennis shoes, basketball shoes, gym shoes, training shoes and the like for youths and boys; other. The duty rate will be 8.5% 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