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July 8, 1999

CLA-2-64:RR:NC:TA:347 E83811

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60 ; 6403.99.90

Mr. Robert C. Thompson
W. J. Byrnes & Co., Inc.
P.O. Box 90595
Los Angeles, CA 90009

RE: The tariff classification of footwear from China

Dear Mr. Thompson:

In your letter dated June 16, 1999, on behalf of Vans, Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as model “Cab 5", is a low-top athletic style shoe, with a sewn-on textile label on the inside surface of its thick padded tongue stating that it is a “Professional Skateboard Shoe”. The shoe has an upper consisting of both leather and textile material surface area components, a lace closure and a cemented-on, molded rubber/plastic bottom. It is our observation that all the leather pieces on the upper surface (except on the tongue, which is to be entirely excluded) will count as external surface area material, since they provide additional strength and support to the upper, and are either lasted under and cemented to the sole, or joined to leather overlays which are lasted under or cemented to the sole. You state that the upper is 46.28% nylon (textile) and 53.72% leather. Based on our visual examination, we believe that leather actually accounts for an even larger percentage and so the external surface area of this shoe upper is clearly mostly leather.

Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that a comparable style is 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 skateboarding shoe, model “Cab 5", 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 is not “sports footwear”; which does not cover the ankle; for other persons. The rate of duty will be 10% ad valorem.

We note that the submitted sample 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 USC 1304. Accordingly, the shoe will be considered not legally marked under the provisions of 19 CFR 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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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