The tariff classification of footwear from Korea

NY L81004 December 8, 2004 CLA-2-64:RR:NC:SP:247 L81004 CATEGORY: Classification TARIFF NO.: 6402.99.90 Mr. Don Ukrainec H2Row, Ltd 2131 Trenton Drive South Trenton, MI 48183 RE: The tariff classification of footwear from Korea Dear Mr. Ukrainec: In your letter dated November 20, 2004 you requested a tariff classification ruling. The submitted sample is a pair of athletic-type shoes, which you identify as “rowing shoes.” The pair of shoes have functionally sewn, predominately rubber/plastic material uppers and the external surface area of their uppers is under 90% rubber/plastics with all accessories and reinforcements included. The shoes have sewn-in stretch textile material side panels with adjustable textile hook-and-loop side straps and a large plastic hook-and-loop strap closure at the instep. The shoes also contain, as you state, removable textile bootie liners instead of inner linings and have cemented-on rubber/plastic outer soles with pre-drilled, threaded holes so that they can be mounted with screws to a plate that is attached to the hull of racing shell rowboats. You indicate in your letter that the shoes, complete with their removable liners, will be valued at over $12.00 per pair. The applicable subheading for the “rowing shoes” described above (no style number indicated) will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s and the outer sole’s external surface area is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; which is not a slip-on; which does not have open-toes or open-heels; and which is valued over $12 per pair. The rate of duty will be 20% 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 footwear that you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, this shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. 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