The tariff classification of footwear

NY K81366 December 5, 2003 CLA-2-64:RR:NC:247: K81366 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Randy Scurlock Innovative Custom Brands 1350 Broadway Suite 1912 New York, NY 10018 RE: The tariff classification of footwear Dear Mr. Scurlock: In your letter dated November 19, 2003, you requested a tariff classification ruling for a footwear style identified only as “sample 1” a high top basketball shoe. The shoe has an upper entirely of rubber/plastics, a lace-tie closure system and a hook & loop closure strap. The name “Everlast” is prominently displayed across the front of the closure strap, the ankle and the footbed. The shoe is constructed with a truncated upper without a lasting allowance. The upper covers the sides of the foot and is attached to the sidewalls of a unit molded rubber/plastic outer sole. The outer sole overlaps the upper by ¼ inch around 35 percent of the perimeter of the shoe. In this regard the shoe does not have a foxing or foxing-like band. The applicable subheading for footwear “sample 1” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber/plastics, other, having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, other. The general rate of duty will be 6 percent ad valorem. The submitted sample is not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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