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NY M85478

September 7, 2006

CLA-2-64:RR:NC:SP:247 M85478


TARIFF NO.: 6403.99.60; 6403.99.90

Ms. Abigail Mugrage
Abercrombie & Fitch
P. O. Box 182168
Columbus, OH 43218

RE: The tariff classification of footwear from China

Dear Ms. Mugrage:

In your letter dated August 8, 2006 you requested a tariff classification ruling.

The submitted half pair sample, identified as Style #1K1798, is a size 11 men’s, open-toe, open-heel toe-thong sandal, with a “V” configured leather strap upper, the ends of which are secured under a leather footbed insole. The two leather upper straps are both approximately 1½-inches wide and are only partially covered by woven textile material overlays that are about 1-inch wide, that do not extend down the length of the leather straps and that are not lasted under. The textile material overlays on the surface of this sandal’s upper are accessories or reinforcements and when excluded, this sandal has an upper with an external surface area that is predominately of leather. The sandal also has a cemented-on rubber/plastic outer sole.

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

The applicable subheading for this sandal, identified as Style #1K1798, in American men’s size 8.5 and larger, will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTSUS), 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, HTSUS, 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; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% 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/.

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

We are returning the sample as you 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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