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NY G83102

November 2, 2000

CLA-2-64:RR:NC:TP:347 G83102


TARIFF NO.: 6403.99.60, 6403.99.90

Ms. Jenny Davenport
Wal-Mart Stores, Inc.
702 SW 8th St.
Bentonville, AR 72716-0410

RE: The tariff classification of leather footwear from China.

Dear Ms. Davenport:

In your letter dated October 4, 2000, you requested a tariff classification ruling.

You have submitted a sample of what you describe as a man’s hiker, style #6524 “Men’s Faded Glory Charcoal Gray/Silver/Black/Red Hiker.” You state the upper is made of a combination of charcoal gray suede, black suede, silver and black mesh, black embossed PVC, red pu nubuck. The outer sole is made of rubber. The footwear is valued at $8.25 per pair. You have also provided a lab report that shows the external surface area of the upper (ESAU) to be 42.23% leather, 32% textile and 25.68% rubber/plastics.

You refer to this shoe as “men’s,” however, you have provided no indication that you offer a comparable type of shoe for women. We consider this type of shoe to be commonly worn by both sexes. If you do not provide a “women’s” alternative to complement the submitted “men’s” model, we consider the submitted sample to be “unisex.” In this regard, the applicable subheading for the shoes 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 leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.99.90, HTS, which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem.

We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes 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.”

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 212-637-7089.


Robert B. Swierupski

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