The tariff classification of footwear from Brazil

NY K82207 January 26, 2004 CLA-2-64:RR:NC:SP:247 K82207 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Mr. John Imbrogulio Nordstrom, Inc. Customs Compliance Dept. 1617 Sixth Ave., Suite1000 Seattle, WA 98101-1742 RE: The tariff classification of footwear from Brazil Dear Mr. Imbrogulio: In your letter dated December 31, 2003 you requested a tariff classification ruling. The submitted half pair sample identified as “style # Saddle”, is a leather upper, rubber sole, below-the-ankle height lace-up shoe with an imitation mock welting strip. You state that this man’s size 11M shoe will be offered from boy’s size 12 to man’s size 15 and will be valued at over $2.50 per pair. Since the submitted shoe is the type of footwear that is commonly worn by both sexes and you have stated (during a follow-up telephone conversation with this office) that no comparable styles are offered for women, the shoe is considered “unisex” in sizes up to and including American men’s size 8. Additionally, you state that this pair of shoes will have included with it, two “shoe bags” into which each single shoe of the pair will be inserted. The two “shoe bags” are made of a flimsy 100% polypropylene tissue-like fabric, measure only approximately 15 inches in length, 9 inches in width, lack any design features or colors (other than white) and have no means of closure or tightening at the top of the bag. The bags will be made in Brazil and are, as you state, intended to protect the shoes during shipping only, taking the place of the tissue paper that would normally be included as packing for leather shoes of this type. We will consider these bags to be merely packing and to be classified with the shoes as packing material. The bags do not have to be marked with the country of origin. The applicable subheading for the shoe identified as “style # Saddle”, 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 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 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