NY 866523: The tariff classification of a man's walking shoe fromChina.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   NY 866523

                                   Sept 24, 1991


CLA-2-64:S:N:N3D:347-T 866523   

CATEGORY:  Classification

TARIFF NO.: 6403.99.60  

Mr. Steven A. Mills
China Sea Traders, Inc.
1235 North Tustin Ave.
Anaheim, CA 92807-1603

RE:  The tariff classification of a man's walking shoe from
China.

Dear Mr. Mills:

     In your letter dated August 26, 1991, you requested a tariff
classification ruling.         
     
     The submitted sample is a man's low-top casual shoe, your
pattern number HM6625-830, with a predominately leather upper, an
eight eyelet lace closure, a padded ankle collar, an EVA midsole
with a vinyl heel stabilizer, and a cemented-on rubber/plastic
outer sole which overlaps the upper at the toe. We will assume
that the leather component parts on the external surface of the
upper are either not coated or covered with plastic, or if
coated, the thickness of the plastic coating is less then 0.15
millimeters.

     We consider this shoe not to be legally marked under the
requirements of 19 U.S.C. 1304. The country of origin marking
statement " Made in China" appears on the underside of a glued-in
textile label, which clearly displays the shoe's style and size
designation on its front side. The law requires that the imported
article must be marked in a conspicuous place as legibly,
indelibly and permanently as the nature of the article will
allow. In addition, the underside of the textile label also
states, "Genuine Leather Upper", which is misleading, since
approximately 1/3 of the upper is made of plastics.   

     The applicable subheading for the shoe described above will
be 6403.99.60, Harmonized Tariff Schedule of the United States
(HTS), which provides for footwear, in which the upper's external
surface is predominately leather; in which the outer sole's
external surface is predominately rubber and/or plastics; which
is other than "sports" footwear; in which the top of the upper is
below the top of the wearer's ankle bone; which is not "welt"
footwear; and which is larger than children's American size 11
1/2 and worn only by males. The rate of duty will be 8.5 percent
ad valorem.   

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     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,

                                   
  
                                           Jean F. Maguire
                                           Area Director
                                           New York Seaport