The tariff classification of footwear from Asia

N033548 August 8, 2008 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6403.91.6075, 6403.91.9045 Ms. Ruth Texeira Columbia Sportswear Company 14375 SW Science Park Drive Portland, OR 97229 RE: The tariff classification of footwear from Asia Dear Ms. Texeira: In your letter dated July 14, 2008, you requested a tariff classification ruling for two styles of footwear identified as NM1519 and NY1809. You have submitted two footwear samples, neither of which is marked with country of origin, gender or size. You describe NM1519 as a men’s above-the-ankle boot with an EVA injection shell and rubber/plastic outer sole. The upper above the shell is leather and textile. You state that this style will be labeled “Men’s Size_____” upon importation. NY1809 is described as a girls above-the-ankle boot with an EVA injection shell and rubber/plastic outer sole. The upper appears to be composed of rubber/plastics, leather and textile materials. Your inquiry concerns the percentage measurement of the component materials comprising the external surface area of the upper and where the measurement should begin. For the purposes of the classification of footwear in Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS), the upper is the part of the shoe or boot above the sole. However, in certain footwear with plastic molded bottoms or in shoes of the American Indian moccasin type, a single piece of material is used to form the sole and either the whole or part of the upper, thus making it difficult to identify the demarcation between the outer sole and the upper. In such cases, the upper shall be considered to be that portion of the shoe which covers the sides and top of the foot. You have not provided percentage area measurements for the component materials of the uppers for these two styles. However, you suggest that if the measurement of the upper begins where the sides and top of the foot are covered, classification will fall in heading 6403, HTSUS, as “uppers of leather.” We agree that the footwear has no clear line of demarcation between the upper and sole. Therefore, the upper begins where the sides and top of the foot are covered. We will infer from your suggested classification that the constituent material comprising the greatest external surface area of the uppers is leather. This inference may be verified upon importation. The applicable subheading for NM1519 will be 6403.91.6075, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of leather: other: covering the ankle: other: for men, youths and boys, other. The general rate of duty will be 8.5 percent ad valorem. The applicable subheading for NY1809 will be 6403.91.9045, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of leather: other: covering the ankle: other: for other persons, other. The general rate of duty will be 10 percent 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 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 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