The tariff classification of an athletic shoe from China or Indonesia
Issued May 23, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.90
Headings: 6402
Product description
The tariff classification of an athletic shoe from China or Indonesia
CBP rationale
The applicable subheading for the athletic shoe will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, not having uppers of which over 90 percent of the external surface area is rubber or plastic, valued over $12.
Full text
NY B84841 May 23, 1997 CLA-2-64:RR:NC:TP:347 B84841 CATEGORY: Classification TARIFF NO.: 6402.99.90 Daniel F. Angevine Excel International Co. 147-48 182 Street Jamaica, N.Y. 11413 RE: The tariff classification of an athletic shoe from China or Indonesia Dear Mr. Angevine: In your letter dated May 1, 1997, written on behalf of your client, Geoffrey Allen Corporation, you requested a tariff classification ruling. You have submitted a sample of what you state is a man's athletic shoe, article name "Roam," with an upper made of both vinyl and polyester material and a rubber outer sole. On the sides of the shoe appears the name America with the name Perry Ellis directly below it. You state that this sample was produced in the United States as a prototype and will be sent to either China or Indonesia where the footwear will be produced. The shoe has a lace tie closure and is valued at $20.00 per pair. Visual examination of the sample indicates that the plastic portion constitutes the greatest external surface area of the upper (ESAU). The applicable subheading for the athletic shoe will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, not having uppers of which over 90 percent of the external surface area is rubber or plastic, valued over $12.00 per pair. The rate of duty will be 20% ad valorem. We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the sneaker 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." Section 134.46 of the Customs Regulations (19 CFR 134.46) provides that in any case where the words "U.S.," "American," or any variation of such words or letters, or the name of any city or locality in the U.S., or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appear on any imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters or name, and at least in a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning. In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same side(s) or surface(s) in which the name or locality other than the actual country of origin appears. There is no indication on the sample or in your letter that "America Perry Ellis" is a registered trade name. If it is, then section 134.47 of the Customs Regulations (19 CFR 134.47) applies which provides that [w]hen as part of a trademark or trade name or as part of a souvenir marking, the name of a location in the United States or "United States" or "America" appear, the article shall be legibly, conspicuously, and permanently marked to indicate the name of the country of origin of the article preceded by "Made in," "Product of," or other similar words, in close proximity or in some other conspicuous location. 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 212-466-5890. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division
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