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 > 2001 NY Rulings > NY H83146 - NY H83194 > NY H83148

Previous Ruling Next Ruling
NY H83148

July 5, 2001

CLA-2-64:RR:NC:TP:347 H83148


TARIFF NO.: 6403.99.60
Ms. Jenny Davenport
Walmart Stores, Inc.
702 SW 8th Street
Bentonville, AR 72716-0410

RE: The tariff classification of leather footwear for men from China.

Dear Ms. Davenport:

In your letter dated June 26, 2001, you requested a tariff classification ruling. You state that style TCA-4536 is a man’s athletic shoe, you currently have a like shoe for women. The upper is composed of what you describe as light gray/gray suede, gray mesh, navy pu and black pvc. You imply by your description that leather is the predominant material of the upper and accounts for the greatest external surface area of the upper. The outer sole is of rubber/plastics.

The applicable subheading for the men’s style TCA-4536 will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% 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 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

Previous Ruling Next Ruling

See also: