The tariff classification of a shoe from China.

PD C83648 February 20, 1998 CLA-2-64:K:TC:A4:D23 C83648 CATEGORY: Classification TARIFF NO.: 6403.91.9060 Mr. Joseph F. Straus General Administrator BBC International 19 West 34th Street New York, NY 10001 RE: The tariff classification of a shoe from China. Dear Mr. Straus: In your letter dated January 19, 1998, your company requested a tariff classification. You included a sample, designated style number THY57701, and described it as a child's casual shoe. You included a laboratory report that stated that the external surface area of the upper (ESAU) is leather, and that the ESAU was not determined by laboratory analysis but by observation of the sample. The external surface area of the shoe upper is subject to verification upon Customs examination at time of importation. For the sake of this ruling, however, the outer sole of the shoe is rubber/plastics and the upper is considered to be 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 6403.91.9060, 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; covering the ankle; other; for other persons; other; for children. 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