The tariff classification of footwear from China

NY I86341 October 4, 2002 CLA-2-64:RR:NC:TA:347 I86341 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. William J. Maloney Rode & Qualey 55 W. 39 St. New York, NY 10018 RE: The tariff classification of footwear from China Dear Mr. Maloney: In your letter dated September 23, 2002, on behalf of your client Deckers Outdoor Corp., you requested a tariff classification ruling. The submitted half pair sample is identified by you as the “2003 Model Teva Women’s Pretty Rugged Leather Sport Sandal.” The sandal has open-toe, open-heel upper consisting of leather straps that are adjustable and are secured to the wearer’s foot with hook-and-loop closures across the toes and at the instep. The sandal also has a molded rubber/plastic bottom/outer sole. The applicable subheading for this woman’s sandal, identified the “2003 Model Teva Women’s Pretty Rugged Leather Sport Sandal” will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; 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. We note that the submitted sample is not marked with the country of origin. 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 U.S. 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. The subject shoes must be marked to indicate that they are “Made in China.” We are returning the sample 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 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