The tariff classification of an athletic shoe from China

PD D88542 March 15, 1999 CLA-2-64:NO:CO:FNIS:D09 D88542 CATEGORY: Classification TARIFF NO.: 6403.91.90 Sharon Sacks Traffic Coordinator BBG International, Inc. 1515 N. Federal Hwy., Suite 206 Boca Raton, FL 33432 RE: The tariff classification of an athletic shoe from China Dear Ms Sacks: In your letter received February 24, 1999, you requested a tariff classification ruling on behalf of your customer, Reebok. You submitted one sample which you call stock number TAY88303X. The shoe is a lace-up, over the ankle, athletic shoe with the name and symbol of Reebok on the tongue and the Reebok symbol on the side and heel counter and a rubber sole. You state the upper is composed of 55 percent leather and 45 percent synthetic. For the purpose of this ruling, we will assume this to be correct. However, it may be subject to verification at the port of entry at the time of importation. 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 your sample as requested. The applicable subheading for the above sample 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. 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