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NY K85320




12, 2004
CLA-2-64: RR: NC: SP: 247 K85320

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.60; 6403.91.90; 6403.99.60; 6403.99.90

Mr. Matthias Gartner
Prima Group Traders Inc.
10080 NW 53rd St.
Sunrise, FL 33351

RE: The tariff classification of footwear from China.

Dear Mr.Gartner:

In your letter dated April 14, 2004, you requested a tariff classification ruling.

The submitted five samples are described as follows:

Style # PGTALLB476801, is a closed-toe, closed-heel shoe that does not cover the ankle. The shoe has a leather upper, a padded tongue & insole, a six-eyelet lace closure and a molded rubber/plastic outsole.

Style # PGTALLYWHD6710-3, is a closed-toe, closed-heel shoe that does not cover the ankle. The shoe has a leather upper, a padded tongue & insole, a six-eyelet lace closure and a molded rubber/plastic outsole.

Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8.

Therefore, the applicable subheading for Style # PGTALLB476801 and Style # PGTALLYWHD6710-3, in American men’s size 8.5 and larger will be 6403.99.60, 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 does not cover 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 6403.99.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which does not cover the ankle; for other persons. The rate of duty will be 10% ad valorem.

Style # PGTALLHYS38011A, is a closed-toe, closed-heel shoe that covers the ankle. The shoe has a leather upper, a leather loop lacing system with two ¾-inch wide top-line leather hook & loop straps, a padded tongue and insole and a rubber/plastic outsole.

Style # PGTALLHCB339, is a closed-toe, closed-heel, boxing/wrestling-like boot that is approximately 6 ¾-inches tall. The boot has a leather upper, a six-eyelet lace closure with a 1 ¼-inch wide top-line leather hook & loop strap, a padded tongue and insole and a rubber/plastic outsole.

Style # PGTALLYWHD6710-2, is a closed-toe, closed-heel, wrestling-like boot that is approximately 9 ¼-inches tall. The boot has a leather upper, a nine-eyelet lace closure with a 2 ¼-inch wide top-line leather hook & loop strap, a padded tongue and insole and a rubber/plastic outsole.

The applicable subheading for Style # PGTALLHYS38011A, Style # PGTALLHCB339 and Style # PGTALLYWHD6710-2, 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 footwear samples are 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 646-733-30420.

Sincerely,

Robert B. Swierupski
Director,

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