J86416 J8 Ruling Active

The tariff classification of footwear from Malaysia

Issued July 8, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6403.99.60

Headings: 6403

Product description

The submitted sample, identified as “model number OM-809,” is a man’s leather upper sandal moccasin shoe. The shoe does not cover the wearer’s ankle, it has an adjustable strap at the instep with a metal side buckle closure and it also has a rubber/plastic outer sole.

CBP rationale

The applicable subheading for this men’s shoe, identified as “model number OM-809” 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 boy’s.

Full text

NY J86416 July 8, 2003 CLA-2-64:RR:NC:TA:347 J86416 CATEGORY: Classification TARIFF NO.: 6403.99.60 Mr. Robert Urda All Everything Corp. 214, 3rd Street St Augustine, FL 32095 RE: The tariff classification of footwear from Malaysia Dear Mr. Urda: In your letter received on June 24, 2003 you requested a tariff classification ruling. The submitted sample, identified as “model number OM-809,” is a man’s leather upper sandal moccasin shoe. The shoe does not cover the wearer’s ankle, it has an adjustable strap at the instep with a metal side buckle closure and it also has a rubber/plastic outer sole. The applicable subheading for this men’s shoe, identified as “model number OM-809” 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 boy’s. The rate of duty will be 8,5 % ad valorem. 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 you have provided for this ruling request has not been marked with its country of origin. Therefore, if imported as is, this shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. We are returning the sample as you have 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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