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NY K84021

March 23, 2004
CLA-2-64: RR: NC: SP: 247 K84021


TARIFF NO.: 6403.91.60; 6403.91.90

Mr. Tim O’Connor
Sofft Shoe Co., Inc.
8 Hampshire Drive
Hudson, NH 03051

RE: The tariff classification of footwear from China.

Dear Mr. O’Connor:

In your letter dated March 08, 2004 on behalf of H.H. Brown Shoe Company, you requested a tariff classification ruling.

The submitted half pair sample, identified as Style name “Track,” Stock # QK240H-22, is a man’s hiking-type shoe that covers the ankle. The shoe has an upper consisting of functionally stitched together leather, textile and rubber/plastic component material parts. You have provided external surface area measurements of the upper (ESAU) that indicate it is approximately 52.93% leather, 1.56% textile material and 45.51% rubber/plastic. The shoe also has a lace closure, a padded tongue & insole, a lower perimeter external surface rubber/plastic band, front & rear top-line pull-tabs and a cemented-on rubber/plastic outsole.

In your submission, you indicate that the submitted footwear samples are “exclusively for men.” Nevertheless, the shoe sample is of the type of footwear that is commonly worn by both sexes. Since you do not provide any indication that there are comparable styles being offered for women or girls, this footwear is considered “unisex” in sizes up to and including American men’s size 8.

Therefore, the applicable subheading for Style name “Track,” Stock # QK240H-22, in American men’s size 8.5 and larger will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.91.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers the ankle; for other persons. The rate of duty will be 10% ad valorem.

Additionally, the submitted shoe 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 insoles 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."

We are returning the samples as requested.

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.


Robert B. Swierupski

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