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NY M82210

April 25, 2006

CLA-2-64:RR:NC:SP:247 M82210


TARIFF NO.: 6403.40.60

Mr. Vittorio Morandi
1103 4th Street
Santa Monica, CA 90403

RE: The tariff classification of footwear from China

Dear Mr. Morandi:

In your letter dated March 31, 2006, on behalf of Pro-safety, Inc., you requested a tariff classification ruling for two half pair samples of leather upper, rubber/plastic sole shoes, both with protective steel toes.

Style name “Liberty,” which you identify as your item #SF001, is a hi-top shoe with a lace closure and with a predominately leather upper that that covers the wearer’s ankle. Style name “Eagle,” which you identify as your item #SF050, is a low-top slip-on shoe with a leather upper that does not cover the ankle. Both shoes, you state, have polyurethane midsoles and rubber outer soles. The hi-top shoe also has a sewn-on, padded plastic ankle collar that by your estimate, accounts for only about 15% of the external surface area of the upper.

The applicable subheading for both shoes, identified as style “Liberty” (item #SF001) and style “Eagle” (item #SF050), will be 6403.40.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of leather (excluding accessories or reinforcements), which is not “sports footwear,” which has a protective metal toe-cap and which is not of welt stitched construction. The rate of duty will be 8.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample shoes you have provided for this ruling request have not been marked with the country of origin. Therefore, if imported as is, the shoes do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

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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