The tariff classification of footwear from China

NY K85445 May 12, 2004 CLA-2-64:RR:NC:SP:247 K85445 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Mr. Matthias A. Gartner Prima Group Traders 10080 NW 53rd Street Sunrise, FL 33351 RE: The tariff classification of footwear from China Dear Mr. Gartner: In your letter dated April 16, 2004 you requested a tariff classification ruling. You have submitted five half pair samples of athletic-type shoes with leather uppers, lace closures and cemented-on rubber/plastic outer soles. All the shoes are of a type that does not cover the wearer’s ankle. The shoes are described by you as running shoes and are of functionally stitched together suede or grain leather upper construction with EVA rubber/plastic midsoles and/or rubber/plastic outer soles. They are identified as; 1) PGT ALL AQ 1381-0 (kids), 2) PGT ALL C 4108-01 (lady), 3) PGT ALL C 410701(lady), 4) PGT ALL C410702 (men), and 5) WB0156 (men). The applicable subheading for the three sample shoes, identified as 1) PGT ALL AQ 1381-0 (kids), 2) PGT ALL C 4108-01 (lady) and 3) PGT ALL C 410701(lady) 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. The applicable subheading for the sample shoe, identified as 4) PGT ALL C410702 (men), 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. The athletic-type shoe with “shamrocks” and a lime green color leather upper that you identify as WB 0156 (men) is the type of footwear that is commonly worn by both sexes and since no indication is provided that comparable styles are offered for women, this shoe will be considered “unisex” in sizes up to and including American men’s size 8. Therefore, the applicable subheading for the sample shoe, identified as 5) WB 0156, 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 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 shoes you have provided for this ruling request have not been marked with the country of origin. Therefore, if imported as is, the shoes do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. We are returning the samples 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