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NY F80082




December 10, 1999

CLA-2-64:CO:CH:JJB D10 F80082

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60; 6403.99.90

Bernice Rudd
Wal*Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of a hiking shoe from China

Dear Ms. Rudd:

In your letter dated November 24, 1999, you requested a classification ruling of a hiking shoe from China.

You included a sample shoe, designated as Vendor Stock number CHM-22751CV. It is a hiking style of shoe, below the ankle, with a thick sole of rubber or plastic. The upper of this shoe has an external surface area which is a combination of leather, rubber/plastic, and textile materials. You supplied figures which show a material breakdown for the upper as: 45.1% leather, 34.4% plastic, and 20.5% textile. Assuming that these figures represent external surface area measurements and that they are accurate, we will consider this shoe to have an upper predominately of leather. From our visual examination of the sample shoe, these figures appear to at least be plausible. You referred to this shoe as a men’s hiker, however this style of shoe is likely to be worn by members of both sexes, or unisex. We have no information that this style of hiker will be also available for sale to women in women’s sizes, so we must consider this shoe to be unisex.

The applicable subheading for this sample shoe, identified as Vendor Stock number CHM-22751CV, when imported in sizes 8 1/2 or larger, will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; not covering the ankle; other than footwear made on a base or platform of wood; other than welt footwear; for men, youths and boys. The duty rate will be 8.5%.

The applicable subheading for this sample shoe, identified as Vendor Stock number CHM-22751CV, when imported in sizes 8 and smaller, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; not covering the ankle; other than footwear made on a base or platform of wood; other than welt footwear; for persons other than men, youths and boys; valued over $2.50 per pair. The duty rate will be 10%.

This shoe is not marked with the country of origin in a conspicuous place. Rather, it is marked on a label well inside the shoe near the insole and this label is not readily visible. Therefore, if imported as is, this shoe will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, this 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."

The sample shoe is being returned as you requested.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Robyn Dessaure
Port Director

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