L85777 L8 Ruling Active

The tariff classification of footwear from China.

Issued July 7, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6403.91.90, 6404.19.90, 6403.99.90

Headings: 6403, 6404

Product description

You have submitted samples that you identify as item numbers 3B89, a women’s below the ankle casual shoe with an outer sole of rubber/plastics and an upper of predominantly textile material, 3B97 and 3B98, women’s below the ankle casual shoes with outer soles of rubber/plastics and uppers of predominantly leather and 3B99 and 3C01, women’s above the ankle casual shoes with outer soles of rubber/plastics and uppers of leather. Style 3B89 is a Mary Jane style shoe valued over $12/pair.

CBP rationale

The applicable subheading for item 3B89 will be 6404.19.90, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material, other, other. The applicable subheading for item numbers 3B97 and 3B98 will be 6403.99.90, HTS, which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, for other persons, valued over $2. The applicable subheading for item numbers 3B99 and 3C01 will be 6403.91.90, HTS, which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, covering the ankle, for other persons.

Full text

NY L85777 July 7, 2005 CLA-2: 64:RR:NC:247 L85777 CATEGORY: Classification TARIFF NO.: 6403.91.90, 6403.99.90, 6404.19.90 Ms. Sara K. Bowersox Dr. Martens AirWair USA, LLC. 3627 N. Anchor Street Portland, OR 97217 RE: The tariff classification of footwear from China. Dear Ms. Bowersox: In your letter dated June 22, 2005 you requested a tariff classification ruling for five footwear styles from China. You have submitted samples that you identify as item numbers 3B89, a women’s below the ankle casual shoe with an outer sole of rubber/plastics and an upper of predominantly textile material, 3B97 and 3B98, women’s below the ankle casual shoes with outer soles of rubber/plastics and uppers of predominantly leather and 3B99 and 3C01, women’s above the ankle casual shoes with outer soles of rubber/plastics and uppers of leather. Style 3B89 is a Mary Jane style shoe valued over $12/pair. The applicable subheading for item 3B89 will be 6404.19.90, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material, other, other. Valued over $12/pair. The general rate of duty will be 9 percent ad valorem. The applicable subheading for item numbers 3B97 and 3B98 will be 6403.99.90, HTS, which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, for other persons, valued over $2.50/pair. The general rate of duty will be 10 percent ad valorem. The applicable subheading for item numbers 3B99 and 3C01 will be 6403.91.90, HTS, which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, covering the ankle, for other persons. The general rate of duty will be 10 percent ad valorem. We note that item numbers 3B97, 3B98, 3B99 and 3C01 are not marked with the country of origin. Therefore, if imported as is, they 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

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