The tariff classification of a men's casual shoe from China

PD B80275 December 27, 1996 CLA-2-64-NO:CO:FNIS D09 CATEGORY : Classification TARIFF NO.: 6402.91.40 Constance Butler Customs Coordinator International Merchandising Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a men's casual shoe from China Dear Ms Butler: In your letter dated December 10, 1996, you requested a tariff classification ruling. You submitted one sample which you state is Style TLM-3003. The shoe is a men's lace-up over the ankle oxford with an external surface area of the upper of PU Nubuck (synthetic) and a rubber sole. The upper overlaps the sole only in the toe area which is less than 40 percent of the circumference of the shoe. We note that the submitted sample is not marked with the country of origin. Therefore if imported as is, the sample will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoes would not be considered 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." We are returning the sample as you requested. The applicable subheading for the above shoe will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominantly rubber and/or plastics; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; which does not have a protective metal toe-cap; in which the top of the upper covers most of the wearer's ankle bone; in which the upper's external surface is over 90 percent rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which does not have a foxing-like band; and is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather (except footwear which has an upper entirely of stitched construction down to 3 centimeters or less from the top of the outer sole). The rate of duty will be 6 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Garland J. Ruiz Acting Port Director New Orleans, LA