The tariff classification of footwear from China

NY K84413 April 5, 2004 CLA-2-64:RR:NC:SP:247 K84413 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Mr. Stephen S. Spraitzar George R. Tuttle, Inc. Law Offices Three Embarcadero Center, Suite 1160 San Francisco, CA 94111 RE: The tariff classification of footwear from China Dear Mr. Spraitzar: In your letter dated March 18, 2004, on behalf of your client ASICS America Corporation, you requested a tariff classification ruling. You have submitted two half pair samples of athletic-type shoes that have predominately leather uppers. You identify the shoes as the “ASICS Mexico 66, Style HL202 and Style HL474. The shoes do not cover the ankle, have lace closures, suede leather toe portions, rubber/plastic toe bumpers, cemented-on rubber/plastic midsoles and outer soles. The shoes are identical in construction. You have also submitted pages from ASICS Fall 2004 catalog showing style HL202 available in sizes 4-13, 14, in seven color combinations and style HL474 available in sizes 6-10, 11, in two color combinations. As you state in your letter, the ”ASICS Style HL202” shoe line was originally developed and marketed as a shoe for both men and women and was made available in various shoe colors and in unisex sizing ranging from sizes 4 to14. Subsequent to the development of the HL202, the HL474 was developed. You also state that both styles contain unisex marking (both men’s and women’s sizes). It is ASICS position that the HL202 should be treated as a man’s shoe and HL474 as a women’s shoe. Statistical Note 1. (b) and (c) to Chapter 64, Harmonized Tariff Schedule of the United States (HTS) provides that for purposes of this chapter: (b) The term “footwear for men” covers footwear of American men’s size 6 and larger for males, and does not include footwear commonly worn by both sexes. (emphasis added) (c) The term “footwear for women” covers footwear of American women’s size 4 and larger, whether for females or of types commonly worn by both sexes. (emphasis added) This office is not persuaded that the introduction of Style HL474 in two color combinations demonstrates that Style HL202 in seven color combinations and wider size ranges is not commonly worn by both sexes. The applicable subheading for both submitted shoes, identified as the “ASICS Mexico 66, Style HL202 and Style HL474”, in American men’s size 8.5 and larger will be 6403.99.60, 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. The submitted samples are 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