The tariff classification of footwear from China.

NY L85776 July 7, 2005 CLA-2: 64:RR:NC:247 L85776 CATEGORY: Classification TARIFF NO.: 6403.99.60, 6403.99.90, 6404.19.35 Ms. Sara K. Bowersox Dr. Martens AirWair USA, LLC. 3627 N. Anchor Street Portland, OR 97217 RE: The tariff classification of footwear from China. Dear Ms. Bowersox: In your letter dated June 22, 2005 you requested a tariff classification ruling for five footwear styles from China. You have submitted samples that you identify as item numbers 8C33 and 8C35, men’s sandals with outer soles of rubber/plastics and uppers of predominantly leather, 8C34, a man’s sandal with an outer sole of rubber/plastics and an upper of predominantly textile material, 8C29 and 8C26, men’s below the ankle casual shoes with outer soles of rubber/plastics and uppers of predominantly leather. Although you indicate that the samples are men’s, they are the type of footwear commonly worn by both sexes. Without a corresponding style for females, the footwear is considered unisex for classification purposes. You have provided a value of over $2.50/pair for all five styles. The applicable subheading for item numbers 8C33, 8C35, 8C29 and 8C26 in sizes up to and including American men’s size 8 will be 6403.99.90, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, for other persons, valued over $2.50/pair. The general rate of duty will be 10 percent ad valorem. The applicable subheading for these four styles in sizes larger than American men’s size 8 will be 6403.99.60, HTS, which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, for men, youths and boys. The general rate of duty will be 8.5 percent ad valorem. The applicable subheading for item 8C34 will be 6404.19.35, HTS, which provides for footwear with outer soles of rubber/plastics and uppers of textile material, other, footwear with open toes or open heels, other. The general rate of duty will be 37.5 percent ad valorem. We note that item 8C35 is marked with the country of origin in an inconspicuous place and item 8C29 and 8C26 have no country of origin marking. 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 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