The tariff classification of a shoe from China.

PD C82682 January 7, 1998 CLA-2-64:K:TC:A4:D23 C82682 CATEGORY: Classification TARIFF NO.: 6403.99.9040 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 China. Dear Mr. Straus: In your letter dated December 18, 1997 your company requested a tariff classification ruling. You included a sample, designated style number CAF84826PH, and described it as a child's casual shoe. The shoe has an outer sole of rubber/plastics and an upper of leather. 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 6403.99.9040, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; other; other; other; for other persons; valued over $2.50/pair; other; tennis shoes, basketball shoes, and the like for children and infants. 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