United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY F83113 - NY F83155 > NY F83128

Previous Ruling Next Ruling
NY F83128

February 29, 2000

CLA-2-64:RR:NC:TA:347 F83128


TARIFF NO. 6403.91.60, 6403.91.90

Mr. Tony Chiariello
Bright Star Footwear, Inc.
111 Howard Blvd., Suite 206
Mt. Arlington, NJ 07856

RE: The tariff classification of footwear made in China.

Dear Mr. Chiariello:

In your letter dated February 16, 2000 you requested a classification ruling. You have submitted a sample which you identify as sample no. R2206. The item is a hiker style shoe with an outer sole of rubber or plastics and an upper of textile material and leather. The shoe covers the ankle. The upper is composed of a textile material vamp with side and back portions of leather. The rear of the upper has a textile material overlay with four D-rings used for lacing purposes. This textile overlay is considered accessory or reinforcement for tariff purposes as it contributes no structural support to the leather shoe. A visual examination of the upper indicates that leather is the constituent material having the greatest external surface area.

Although you identify this shoe as “men’s”, it is the type of footwear that is commonly worn by both sexes. You have advised this office that you do not offer an alternative hiker for females. In this regard, the shoe is classified as “unisex” in sizes up to and including U.S. men’s size 8.

The applicable subheading for style R2206 in sizes up to and including U.S. men’s size 8, will be 6403.91.90, Harmonized Tariff Schedule of the United States, (HTS) which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, not covering the ankle, for other persons. The rate of duty will be 10 percent ad valorem. For sizes larger than U.S. men’s size 8, the applicable subheading will be 6403.91.60, (HTS) which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5 percent ad valorem.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089.


Robert Swierupski

Previous Ruling Next Ruling

See also: