The tariff classification of a hiking style of shoe from China

PD F83188 March 7, 2000 CLA-2-64:CO:CH:JJB D10 F83188 CATEGORY: Classification TARIFF NO.: 6403.99.60; 6403.99.90 Judy Miller Wal*Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-4318 RE: The tariff classification of a hiking style of shoe from China Dear Ms. Miller: In your letter dated February 25, 2000, you requested a classification ruling of a hiking style of shoe from China. You included a sample shoe, designated as Vendor Stock number TCJ-4143. It is a hiking style of shoe, below the ankle, with a sole of rubber or plastic. The upper of this shoe has an external surface area that is a combination of leather and rubber/plastic material. You supplied a laboratory report that shows a material breakdown for the upper as 64.42% leather, excluding the tongue. Assuming that this figure represents an external surface area measurement and that it is accurate, we will consider this shoe to have an upper whose external surface is predominately of leather. From our visual examination of the sample shoe, this figure appears to at least be plausible. This style of hiking shoe-—with a molded bottom of rubber/plastic to which is stitched a leather upper--is likely to be worn by members of both sexes, or unisex. In a phone conversation with Customs subsequent to this ruling request, you stated that you could not provide information that this style of hiker will be also available for sale to women in women’s sizes, so we must consider this shoe to be unisex. If sufficient information is developed in the future to satisfy the Customs officer handling the transaction that this type of shoe is available for sale to women, then the unisex aspect of this ruling letter may be disregarded. The applicable subheading for this sample shoe, identified as Vendor Stock number TCJ-4143, when imported in sizes 8 1/2 or larger, will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; not covering the ankle; other than footwear made on a base or platform of wood; other than welt footwear; for men, youths and boys. The duty rate will be 8.5%.  The applicable subheading for this sample shoe, identified as Vendor Stock number TCJ-4143, when imported in sizes 8 and smaller, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; not covering the ankle; other than footwear made on a base or platform of wood; other than welt footwear; for persons other than men, youths and boys; valued over $2.50 per pair. The duty rate will be 10%. This shoe is not marked with the country of origin. Therefore, if imported as is, this shoe will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, this shoe will be considered not legally marked under the provisions of 19 CFR 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 sample shoe is being returned as you requested. 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 should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Robyn Dessaure Port Director Chicago, Illinois