The tariff classification of footwear

NY K86884 June 28, 2004 CLA-2-64:RR:NC:247: K86884 CATEGORY: Classification TARIFF NO.: 6402.99.18, 6402.99.70, 6405.20.90 Ms. Lucy Zamora Prima Group Traders, Inc. 10080 NW 53 Street Sunrise, FL 33351 RE: The tariff classification of footwear Dear Ms. Zamora; In your letter dated June 1, 2004, you requested a tariff classification ruling for five footwear samples. You describe the samples as follows: 1. PGTGSIGSF269-1 OUTSOLE: SYNTHETIC UPPER: SYNTHETIC 2. PGTSEAHF292A OUTSOLE: SYNTHETIC UPPER: 65% SYNTHETIC, 35% TEXTILE 3. PGTQUAS3370 OUTSOLE: SYNTHETIC UPPER: 60% SYNTHETIC, 40% TEXTILE 4. PGTSEAHYB2313 OUTSOLE: SYNTHETIC UPPER: 70% SYNTHETIC, 30% TEXTILE 5. PGTLONGS1 OUTSOLE: NATURAL FIBER/JUTE UPPER: SYNTHETIC The applicable subheading for style PGTGSIGSF269-1 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. Styles PGTSEAHF292-1, PGTQUAS3370 and PGTSEAHYB2313 are low-cut athletic type shoes with lace tie closures and foxing or foxing-like bands. Your submission indicates that rubber or plastic accounts for the constituent material of the upper having the greatest external surface area for all three styles. You have provided a value for all three styles ranging from $5.50-$6.50. The applicable subheading for style PGTSEAHF292-1, PGTQUAS3370 and PGTSEAHYB2313 will be 6402.99.70, HTS, which provides for footwear with outer soles and uppers of rubber/plastics, other, having uppers of which not over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, other, valued over $3 but not over $6.50/pair. The general rate of duty will be 90 cents/pr. Plus 37.5 percent ad valorem. The applicable subheading for style PGTLONGS1 will be 6405.20.90 HTS, which provides for other footwear, other. The general rate of duty will be 12.5 percent ad valorem. The submitted samples are not marked with the country of origin. Therefore, if imported as is, they 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 based upon your statements regarding the percentage measurements of constituent material used to manufacture these shoes. This information may be verified at the time of importation. 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