The tariff classification of a man’s oxford shoe likely to be manufactured in Italy

PD G80681 September 1, 2000 CLA-2-64:RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6403.99.60 John B. Pellegrini Ross & Hardies Park Avenue Tower 65 East 55th Street New York, NY 10022-3219 RE: The tariff classification of a man’s oxford shoe likely to be manufactured in Italy Dear Mr. Pellegrini: In your letter dated August 16, 2000 you requested a tariff classification ruling on behalf of your client, Genesco, Inc. The submitted sample, identified as Stock No. 203022, is a man’s oxford shoe with a five-eyelet closure. The outer sole is of rubber/plastic and the upper is a combination of leather and textile materials. According to the information provided in your submission, leather comprises the greater portion (53%) of the upper’s external surface area. In addition, we note that the sample is not marked with its country of origin. You have indicated that the shoe will likely be manufactured in Italy, although it does not appear that a final decision regarding the country of production has yet been made. Please be aware that the shoes produced for importation must meet the country of origin marking requirements set out in 19 U.S.C. 1304, which state that “every article of foreign origin… imported into the United States shall be marked… in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin.” We are returning the sample as you requested. The applicable subheading for the shoe will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of leather; which is other than sports footwear, footwear made on a base or platform of wood, or footwear with a protective metal toe cap; which does not cover the ankle; which is of other than welt construction; and which is worn only 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 this 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 this ruling, please contact Field National Import Specialist Maryalice Nowak at (716) 646-3400, Ext. 163. Sincerely, Joseph J. Wilson Port Director Buffalo, NY