The tariff classification of leather footwear for men and women from China.

NY G87608 March 12, 2001 CLA-2-64:RR:NC:TP:347 G87608 CATEGORY: Classification TARIFF NO.: 6403.99.60, 6403.99.90 Ms. Suenar Chu Lugz 155 Avenue of the Americas New York, N.Y. 10013 RE: The tariff classification of leather footwear for men and women from China. Dear Ms. Chu: In your letter dated February 15, 2001, you requested a tariff classification ruling. This letter replaces New York ruling G83950 issued to you November 21, 2000, which concerned the classification of leather footwear, style “SLIP ON” that was classified as “unisex” footwear. You now state that style “SLIP ON” is designed for both men and women, and you have provided a sample of the women’s version “SLIP ON” style #WSLPS620 and a sample of the men’s version “SLIP ON” style #MSLPS410. Both are slip-on shoes with predominately leather uppers and rubber/plastic outer soles. The applicable subheading for the men’s style #MSLPS410 “SLIP ON” will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem. The applicable subheading for the women’s style #WSLPS620 “SLIP ON” 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 outer soles, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. There is a sewn-in label located on the inside of each shoe, approximately one inch down from the top of each collar. This label indicates the style number, size and country of origin. It is the opinion of this office that the country of origin information displayed on the sample shoes does not satisfy the requirements of 19 U.S.C 1304. Due to the design of the footwear, the label featuring this information is not conspicuous. A casual inspection of the shoe by an ultimate purchaser would not readily reveal the country of origin information located on the label stitched inside the shoe. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division