The tariff classification of footwear from Thailand or China.

NY M83798 June 13, 2006 CLA-2-64:RR:NC:247: M83798 CATEGORY: Classification TARIFF NO.: 6403.99.40 Ms. Sara K. Bowersox Dr. Martens AirWalk USA, LLC 3627 N. Anchor Street Portland, OR 97217 RE: The tariff classification of footwear from Thailand or China. Dear Ms. Bowersox: In your letter dated May 23, 2006, you requested a tariff classification ruling for footwear identified as style 11659 (youth) or 11660 (adult). The item is a below-the-ankle shoe with a rubber/plastics outer sole and an upper of leather. The shoe is fitted with snaps around the ankle allowing a canvas collar to be attached. You state that the attachment of the collar gives the shoe the appearance of a boot. The textile collar is specially designed to attach to the shoe by five snaps and an extended lacing system. The shoe and collar will be imported in the same box. The shoe is constructed with a welt, extending around the tread portion of the sole and sewed, along with the upper, to a lip on the surface of the insole and the outsole is sewed or cemented to the welt. The shoe satisfies the Additional U.S. Note 1(a), Harmonized Tariff Schedule of the United States, (HTSUS) definition of the term “welt footwear.” HTSUS, General Rule of Interpretation 3(b)(“GRI”) provides, in pertinent part, that goods classifiable under two or more headings, such as composite goods made up of different components, are to be classified in the provision for the component which gives the composite item its essential character. Explanatory Note IX to GRI 3(b) indicates that the term “composite goods” includes those with separate components, provided that the components are adapted one to the other, are mutually complementary and together form a whole which would not normally be offered for sale in separate parts. We consider the combination of the shoe and collar to constitute a composite good, with the essential character imparted by its leather footwear component. The applicable subheading for style 11659 (youth) or 11660 (adult) will be 6403.99.40, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of leather; other; not covering the ankle; welt footwear, other. The general rate of duty will be 5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it 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