The tariff classification of footwear from China.

NY A83839 June 05, 1996 CLA-2-64:R:N3:347 A83839 CATEGORY: Classification TARIFF NO.: 6402.91.90, 6402.99.90 Ms. Alicia Balderas Senior Admin. Asst., Imports Sears, Roebuck and Co. Department 7331MP 3333 Beverly Road, BC-205A Hoffman Estates, IL 60179 RE: The tariff classification of footwear from China. Dear Ms. Balderas: In your letter dated May 7, 1996, you requested a classification ruling for two styles of men's hikers from China. You describe stock no. 79868 as a men's leather hiker to be imported in sizes 7.5-13 for males. the shoe is below the ankle, has a rubber sole and is of cement construction. You state the upper consists of overlays of 35.51 percent leather and 64.49 percent plastic. You further state that without overlays the upper measurements are 56.93 percent leather and 43.07 percent plastic. Examination of the upper by removal of the materials which you refer to as overlays reveals that these materials are external surface area. This office found no overlays that could be excluded from the external surface area measurement as "accessories and reinforcements" as described in Note 4(a) to Chapter 64, Harmonized Tariff Schedule of the United States, (HTS). All of the materials visible on the surface of the shoe are included in the external surface area measurement. Hence, stock no. 79868 has an upper of rubber or plastic. You provide an FOB value of $13.60 for this style. The applicable subheading for Stock no. 79868 will be 6402.99.90, (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, not having uppers of which over 90 percent of the external surface area (including accessories and reinforcements) is rubber or plastic, valued over $12/pair. The rate of duty will be 20 percent ad valorem. Stock no. 79869 is also described as a men's hiker to be imported in sizes 7.5-13. It is over the ankle and has a rubber sole and is of cement construction. You state that the upper consists of overlays of 45.94 percent leather and 54.06 percent plastic. Without overlays, you state the percentages to be 64.72 percent leather and 35.28 percent plastic. You provide an FOB value of $16.40 for this style. Again, examination of the upper by removal of the materials which you refer to as overlays reveals that these materials are external surface area. This office found no overlays that could be excluded from the external surface area measurement as "accessories and reinforcements". All of the materials visible on the surface of the shoe are included in the external surface area measurement. The applicable subheading for Stock no. 79869 will be 6402.91.90, (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, covering the ankle, not having uppers of which over 90 percent of the external surface area (including accessories and reinforcements) is rubber or plastic, valued over $12/pair. The rate of duty will be 20 percent ad valorem. The submitted samples are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division