The tariff classification of a girl’s athletic shoe

PD H86158 January 9, 2002 CLA-2-64:LA:S:T:1:4:D27 H86158 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Shawna Wang Dynasty Footwear 800 N. Sepulveda Blvd. El Segundo, CA. 90245 RE: The tariff classification of a girl’s athletic shoe Dear Ms. Wang: In your letter dated December 11, 2001, on behalf of Dynasty Footwear, you requested a tariff classification ruling for style KG5659. Style KG5659 is a girl’s lace up athletic type shoe with plastic iridescent stripes on the side of the shoe. The upper is of leather with a rubber sole. The shoe does not qualify for “sports” footwear, as you suggested, in that it is not designed for a specific sporting activity and does not have spikes, sprigs, cleats, stops, clips, bars or the like, or the provision for such. Further, the shoe is not a skating boot, ski or snowboard boot, wrestling or boxing boot, or a cycling shoe. The applicable subheading for Style KG5659 will be 6403.99.90, HTS, which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10% ad valorem. 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 shoe 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." 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 or the control number indicated above should be provided with 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, Vera Adams Port Director Los Angeles-Long Beach Seaport