The tariff classification of footwear from China

NY K88551 September 8, 2004 CLA-2-64:RR:NC:SP:247 K88551 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 ; 6404.19.35 Ms. Amanda Wallace Henri-Lloyd North America Inc. 250 Hembree Park Drive #118 Roswell, GA 30076 RE: The tariff classification of footwear from China Dear Ms. Wallace: In your letter dated August 11, 2004 you requested a tariff classification ruling for five half pairs footwear items. Item Y96027 “Coral Strap” and Item Y96028 “Coral Toe Post” are both open-toe, open-heel slip-on women’s sandals, with predominately leather strap uppers and rubber/plastic outer soles. You state that these women’s sandals will be valued at over $2.50 per pair. Item Y94026 “Prism 3-Eye” and Item Y94027 “Prism 2-Eye” are both identified as “deck shoes.” Both shoes have leather uppers that do not cover the wearer’s ankle and lace closures with metal eyelets, and rubber/plastic outer soles. Since both these shoes are the type of footwear that is commonly worn by both sexes and no indication is provided that comparable styles are offered for women, the shoes are considered “unisex” in sizes up to and including American men’s size 8. Item Y96029 “Cirrus Flip Flop” is an open-toe, open-back, textile material “V” strap upper, toe-thong sandal, with a rubber/plastic bottom/sole and a separately cemented-on, ½-inch high rubber/plastic heel. The applicable subheading for the two women’s sandals, identified as Item Y96027 “Coral Strap” and Item Y96028 “Coral Toe Post”, 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 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 two leather upper “deck shoes,” identified as Item Y94026 “Prism 3-Eye” and Item Y94027 “Prism 2-Eye” 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 applicable subheading for the sandal identified as Item Y96029 “Cirrus Flip Flop” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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 two shoes and the three sandals you have provided for this ruling request have not been marked with the country of origin. Therefore, if imported as is, they 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 have 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