The tariff classification of footwear from Italy

NY J81975 March 20, 2003 CLA-2-64:RR:NC:TA:347 J81975 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Mr. William Ortiz S.J. Stile Associates Ltd. 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of footwear from Italy Dear Mr. Ortiz: In your letter dated March 10, 2003, on behalf of Jean Design Ltd., you requested a tariff classification ruling. The submitted sample, identified as style #SH60004, you state is a men’s shoe with an upper of both full grain and suede leather stitched together components. The shoe, which does not cover the ankle, also has a lace closure and a cemented-on rubber/plastic sole. Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8. Therefore, the applicable subheading for this shoe, style #SH60004, in American men’s size 8.5 and larger will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), 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, HTS, 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. We note that the submitted sample shoe is not marked with the country of origin Italy. Therefore, if imported as is, this shoe will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoe 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.” 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division