The tariff classification of footwear from China

NY K80929 January 13, 2004 CLA-2-64:RR:NC:SP:247 K80929 CATEGORY: Classification TARIFF NO.: 6402.99.90 Ms. Carolyn B. Malina Lands’ End, Inc. 5 Lands’ End Lane Dodgeville, WI 53595 RE: The tariff classification of footwear from China Dear Ms. Malina: In your letter dated December 11, 2003 you requested a tariff classification ruling. The submitted half pair sample, identified by you as men’s Style #92704, is an athletic-type shoe that does not cover the wearer’s ankle and which has an upper external surface area (ESAU) consisting of rubber/plastics toe, sides and heel quarters, and various knit textile material side and vamp panels. You have not provided the ESAU percentage measurement for the external surface area upper component materials. Based on our visual estimates and on the telephone conversation with you during which we explained that for footwear classification purposes, even textile materials with a visible external layer of rubber or plastics are to be included as rubber/plastics, we find that this shoe has a predominately rubber/plastics material upper. The shoe also has a lace closure, a textile tongue and a cemented-on, molded rubber/plastic bottom that overlaps the upper at the sole. You state that this shoe is also made in a women’s version identified as Style #92705 and we will presume that it is of identical construction and materials, but may vary with regard to color and size. The shoes will be valued at $14 per pair. The applicable subheading for the shoe identified as “Style #92704 Men’s” and “Style #92705 Women’s” will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $12.00 per pair. The rate of duty will be 20% 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 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. We note that the sample shoe you have provided for this ruling request has not been marked with its country of origin. Therefore, if imported as is, this shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. 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