The tariff classification of four athletic shoes from China

PD B86738 July 11, 1997 CLA-2-64-NO:CO:FNIS D09 CATEGORY : Classification TARIFF NO.: 6403.99.90, 6403.91.90 and 6403.99.60 Debra Stapleton L.A. Gear 1777 South Vintage Avenue Ontario, CA 91761 RE: The tariff classification of four athletic shoes from China Dear Ms. Stapleton: In your letter dated June 12, 1997, you requested a tariff classification ruling. You submitted four samples which are all lace-up athletic shoes with rubber soles and foxing-like bands. The first, Starwalk Low (#W8003), is a women's, low-cut which you show has an upper of 50.26 percent leather, 40.85 percent synthetic and 8.89 percent fabric. Court Rules (#B8004) is a boy's mid-top shoe which you show has an upper of 54.87 percent leather, 42.67 percent synthetic and 2.46 percent fabric. You do not state that a similar shoe is sold to misses. Therefore, we will consider this a unisex shoe. The Intimidate (#M8007) is a men's low top, athletic shoe. You state you have a shoe similar in this style in a women's shoe. Your specification sheet shows the upper of this shoe to be 52.74 percent leather, 44.56 percent synthetic and 2.7 percent fabric. The Starglide (#W8004) is a women's low-top shoe which you show to have an upper of 49.51 percent leather, 44.72 percent synthetic and 5.77 percent fabric. All of the above percentages are taken from your L.A. Gear Specification Sheets; and, for the purpose of this ruling, we will consider them to be correct. However they may be subject to verification at the port of entry at the time of importation. We note that some of the submitted samples are not marked with the country of origin. Therefore; if imported as is, the samples 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." The applicable subheading for the Starwalk Low (#W8003) and the Court Rules (#W8004) will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather and 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; in which the sole is attached to the upper by a means other than welt stitched construction; which is worn by females and which is valued over, we assume, $2.50 per pair. The rate of duty will be 10%. The applicable subheading for the Court Rules (B8004) will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately leather (noting that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber, plastic or composition leather; 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 sole is attached to the upper by a means other than welt stitched construction; and which is unisex. The rate of duty will be 10 percent ad valorem. The applicable subheading for the Intimidate (#M8007) 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 (noting that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber, plastic or composition leather; which is other than "sports" footwear; which does not have a protective metal toe cap; in which the top of the upper is below the top of the wearer's ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; and which is worn by males. The rate of duty will be 8.5 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, Allen H. Paterson Port Director New Orleans, LA