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NY N005337

January 24, 2007



TARIFF NO.: 6403.99.9031

Ms. Jane A. Sheridan
Brown Shoe company, Inc.
8300 Maryland Ave.
St. Louis, MO 63105-3693

RE: The tariff classification of footwear from China

Dear Ms. Sheridan:

In your letter dated January 5, 2007 you requested a tariff classification ruling for three samples shoes, one a women’s athletic type shoe identified as Pattern #63848-10 and two others that you identify as shoes for girls, with Pattern #”s 72058-2 and 62484-1.

The women’s athletic type shoe, Pattern #63848-10, has an upper with an external surface area comprised of both leather and textile component materials assembled by stitching. As you state in your letter and based on visual estimates we agree, leather accounts for the greatest external surface area component material on this shoe’s upper. We consider all the leather external surface area components of this upper, including the U-shaped eyelet stay that is in two pieces and is securely sewn to other lasted and cemented under leather surface area components parts, to contribute strength, structure and durability to this athletic shoe. The shoe, which does not cover the ankle, also has a lace closure and a molded rubber/plastic bottom that overlaps the upper with a foxing-like band. We will presume that this shoe will be valued at over $2.50 per pair

The applicable subheading for the shoe identified as Pattern #63848-10, will be 6403.99.9031, Harmonized Tariff Schedule of the United States (HTSUS), 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 does not cover the ankle, for other persons, valued over $2.50 per pair: other tennis shoes, basketball shoes and the like: for women. The general duty rate 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/.

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 shoe that you have provided has not been marked with the country of origin. Therefore, if imported as is, the footwear does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

Your inquiry does not provide enough information for us to give a classification ruling on the two sample shoes that you have identified as Pattern #72058-2 a girl’s casual slip-on shoe and Pattern #62484-1 a girl’s athletic shoe. Your request for a classification ruling should include an accurate external surface area material percentage measurement of all the textile, leather and “imitation suede” materials present on the surface of the uppers of these shoes. In the percentage measurements of leather upper materials, do include the leather eyelet stay pieces sewn to lasted and cemented under leather surface components. However, the separately attached mostly textile tongues, which are on a plane below the surface of the upper should be excluded, as well as the textile shoelace of the athletic type shoe. On the girl’s athletic shoe, also exclude the separately stitched on leather hook-and-loop closure strap at the front near the toe as an accessory or reinforcement, but do count the leather material underneath it as upper. When this information is available, you may wish to consider resubmission of your request for these two shoes. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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