The tariff classification of footwear from Japan

N233994 November 2, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Mr. Wing L. Cheung Marubeni America Corporation 375 Lexington Avenue New York, NY 10017-5644 RE: The tariff classification of footwear from Japan Dear Mr. Cheung: In your letter dated October 1, 2012 you requested a tariff classification ruling. The submitted half-pair sample identified as style “Shoes Like Pottery,” is a “unisex” lace-up “athletic” shoe with a rubber or plastics outer sole and a textile upper which does not cover the ankle. The F.O.B. value is over $12.00/pair. You state that the shoe is not athletic and suggest that it be classified under subheading 6404.19.9060. We disagree with this suggested classification because the shoe does possess some of the characteristics of athletic footwear, i.e. a secure means of closure, a foxing or a foxing-like band, a flexible sole and a general athletic experience. In your letter you request information on its proper marking as a “unisex” shoe. Since females typically wear all types of footwear worn by males, Customs and Border Protection has adopted the following approach in classifying “unisex” footwear. If it has not been established that the same shoe is available in the U.S. marketplace for females and the shoe is not labeled “Men’s Size,” “Youth Size” or “Boy’s Size” and the shoe is the type of footwear commonly worn by both sexes, then the shoe is deemed “unisex” and all sizes will be classified accordingly. The applicable subheading for the “unisex” athletic shoe, style “Shoes Like Pottery” will be 6404.11.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. The rate of duty will be 20% 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 properly marked with the country of origin. Although the outer sole is marked with the country of origin “Japan,” the blue lettering against the blue outer sole makes it both inconspicuous and illegible. Also, the inner sole bears the inscription “Made in Kurume,” which is a city in Japan. 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 Stacey Kalkines at (646) 733-3042. Sincerely, Thomas J. Russo Director National Commodity Specialist Division