The tariff classification of a walking shoe from China

PD E86392 September 9, 1999 CLA-2-64:CO:CH:JJB D10 E86392 CATEGORY: Classification TARIFF NO.: 6403.99.60; 6403.99.90 Cindy Arth Acor Orthopaedic, Inc. 18530 S. Miles Pkwy. Cleveland, Ohio 44128 RE: The tariff classification of a walking shoe from China Dear Ms. Arth: In your letter dated August 9, 1999, you requested a classification ruling of a walking shoe from China. You included a sample shoe, designated as the Urban Walker, style number 01203. It is an oxford style of walking shoe, below the ankle, with a thick sole of rubber or plastic. The upper of this shoe has an external surface area of leather in the back portion--approximately the heel to the shoelace area--and textile in the front portion--mainly the toes and instep area. You stated that the upper is approximately 60% leather and 40 % lycra, a textile material. From visual examination of the sample, we agree that the external surface area of the upper of this shoe is predominately leather. You referred to this oxford style of walking shoe as unisex. We agree that this style of shoe is likely to be worn by members of both sexes, or unisex. You stated that this shoe will be available in mensizes 3 to 14. The applicable subheading for this sample shoe, identified as the Urban Walker, style number 01203, when imported in sizes 8 1/2 or larger, will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; not covering the ankle; other than footwear made on a base or platform of wood; other than welt footwear; for men, youths and boys. The duty rate will be 8.5%. The applicable subheading for this sample shoe, identified as the Urban Walker, style number 01203, when imported in sizes 8 and smaller, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; not covering the ankle; other than footwear made on a base or platform of wood; other than welt footwear; for persons other than men, youths and boys; valued over $2.50 per pair. The duty rate will be 10%. This shoe is not marked with the country of origin. Therefore, if imported as is, this shoe will not meet the country of origin marking requirements of 19 U.S.C. §1304. Accordingly, this shoe 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." This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Robyn Dessaure Port Director Chicago, Illinois