The tariff classification of footwear from Taiwan and Korea

NY K89684 October 5, 2004 CLA-2-64:RR:NC:247: K89684 CATEGORY: Classification TARIFF NO.: 6404.19.3540, 6404.19.3580, 640419.9030, 6404.19.9090 Mr. John J. Kenney Reebok International Ltd 1895 J.W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of footwear from Taiwan and Korea Dear Mr. Kenney: In your letter dated September 27, 2004, you requested a tariff classification ruling for two slip-on footwear styles, the UNO, style 140171 and the TTX, style 138713. You describe the UNO as a low cut “aqua sock” type shoe intended to be worn in water. The upper is made of a neoprene-like stretch textile material and the outer sole is rubber/plastics. The unit molded outer sole overlaps the upper and is a foxing or foxing-like band. The shoe has no laces or any other type of tightening device. The value for this style is $13.25/pair. The applicable subheading for the UNO, style 140171 in sizes up to and including American men’s size 8 will be 6404.19.9090, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of textile materials, other, other, valued over $12/pair, for other persons. The general rate of duty will be 9 percent ad valorem. The applicable subheading for the UNO, style 140171 in sizes larger than American men’s size 8 will be 6404.19.9030, (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material, other, other, valued over $12/pair, for men. The general rate of duty will be 9 percent ad valorem. You describe the TTX as a low cut, cross training shoe. The upper is textile stretch material and the outer sole is rubber/plastics. The outer sole does not overlap the upper and the shoe does not have a foxing or foxing-like band. The shoe features two rubberized straps on the lateral and medial sides that attach to hooks on the upper. These straps do not tighten or secure the shoe to the foot. The TTX is a slip-on type shoe. The value is $15/pair. The applicable subheading for the TTX, style 138713 in sizes up to and including American men’s size 8 will be 6404.19.3580, (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of textile materials, footwear of the slip-on type not having a foxing or foxing-like band, other, other, other. The general rate of duty will be 37.5 percent ad valorem. The applicable subheading for the TTX, style 138713 in sizes larger than American men’s size 8 will be 6404.19.3540, (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material, footwear of the slip-on type not having a foxing or foxing-like band, other, other, for men. The general rate of duty will be 37.5 percent ad valorem. The submitted footwear samples are not conspicuously marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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