The tariff classification of leather shoes from China

NY C80104 October 27, 1997 CLA-2-64:RR:NC:TP:347 C80104 CATEGORY: Classification TARIFF NO.: 6403.99.60, 6403.99.90 Mr. Louis P. Vizza Blair Corporation 220 Hickory Street Warren, PA 16366 RE: The tariff classification of leather shoes from China Dear Mr. Vizza: In your letter dated September 25, 1997, you requested a tariff classification ruling. You have submitted a sample of what you state are men's casual shoes, Blair product #6164. You state the uppers are made of leather and that the shoes will be valued over $2.50 per pair. The shoes also feature rubber outer soles and lace tie closures, and embroidered logos which state "U.S. Athletics" on the quarters and tongues. The applicable subheading for the shoes up to and including American men's size 8 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10% ad valorem. For American men's size 8.5 and above, the applicable subheading will be 6403.99.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem. We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes 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". Section 134.46 of the Customs Regulations (19 CFR 134.46) provides that in any case where the words "U.S.," "American," or any variation of such words or letters, or the name of any city or locality in the U.S., or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appear on any imported 2 article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters or name, and at least in a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning. In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same side(s) or surface(s) in which the name or locality other than the actual country of origin appears. There is no indication in your letter that the logo "U.S. Athletics," located on the quarters and tongues of the submitted samples, is a registered trade name. If it is, then section 134.47 of the Customs Regulations (19 CFR 134.47) applies which provides that [w]hen as part of a trademark or trade name or as part of a souvenir marking, the name of a location in the United States or "United States" or "America" appear, the article shall be legibly, conspicuously, and permanently marked to indicate the name of the country of origin of the article preceded by "Made in," "Product of," or other similar words, in close proximity or in some other conspicuous location. 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. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division