The tariff classification of footwear from China or South Africa

NY H89934 April 4, 2002 CLA-2-64:RR:NC:TA:347 H89934 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Ms. Winnie Tan Bob Barker Co., Inc. 118 E. Jones St. Fuquay-Varina, NC 27526 RE: The tariff classification of footwear from China or South Africa Dear Ms. Tan: In your letter dated March 25, 2002 you requested a tariff classification ruling. The submitted sample, no style number provided, is identified by you as a “men’s leather tennis shoe.” The shoe does not cover the wearer’s ankle, has as you state, a split leather upper, with a padded plastic tongue and a hook-and-loop type closure system consisting of two, ¾-inch wide adjustable straps that loop through large eyelet type holes at the instep. The shoe also has a cemented and sewn-on, unit molded rubber/plastic bottom that overlaps the upper at the sole. You state in your letter that this shoe will be valued at $4.85 per pair. Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8. Therefore, the applicable subheading for this shoe, in American men’s size 8.5 and larger will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.99.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem Articles classifiable under 6403.99.60 and 6403.99.90, HTS, which are products of the Republic of South Africa, are currently eligible for duty free treatment under the African Growth and Opportunity Act (AGOA) upon compliance with all applicable regulations, and with HTS General Note 16. We note that the submitted sample shoe is not marked with the country of origin China. Therefore, if imported as is, this shoe will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoe would be considered not 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 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division