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NY K83218




February 27, 2004
CLA-2-64:RR:NC:247: K83218

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.60, 6403.91.90, 6405.20.90

Ms. Carol Yang
C-2 Corporation
9F, 201 Taichung Harbor Road, Sec 1
Taichung 403 Taiwan

RE: The tariff classification of footwear from China

Dear Ms. Yang:

In your letter dated February 18, 2004, you requested a tariff classification ruling for three footwear styles.

M’s Rustic Chukka, Stock # CH-0401 is a lace-up boot with an outer sole of rubber/plastics and an upper of leather. The boot covers the ankle and features a welt sewn to the upper and midsole. You ask if you can call it “welt” construction.

The Complete Footwear Dictionary, William A. Rossi, (1994) defines “welt” as a strip of leather or synthetic material between the edge or crevice of the upper and sole, lying flat on the sole edge, to which both the upper and sole are attached.

Additional U.S. Note 1. (a), Chapter 64, Harmonized tariff Schedule of the United States (HTS) provides:

The term “welt footwear” means footwear constructed with a welt, which extends around the edge of the tread portion of the sole, and in which the welt and shoe upper are sewed to a lip on the surface of the insole, and the outsole of which is sewed or cemented to the welt.

While the M’s Rustic Chukka has a welt, it is not welt footwear for HTS purposes.

The applicable subheading for M’s Rustic Chukka, Stock # CH-0401 in sizes up to and including American men’s size 8 will be 6403.91.90, (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of leather, covering the ankle, other, for other persons. The general rate of duty will be 10 percent ad valorem. The applicable subheading in sizes larger than American men’s size 8 will be 6403.91.60, (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of leather, covering the ankle, other, for men, youths and boys. The general rate of duty will be 8.5 percent ad valorem.

W’s Black Lacer, Stock # LA-0401 and K’s Light Brown Pull-On, Stock # BO-0401 are boots with outer soles of rubber/plastics and uppers of a plastics material identified as PVC to which you apply “leather powder” by a static-electricity process. This “leather powder,” is not identified but we assume it to be leather fiber, completely obscures the underlying plastics material and comprises the external surface area of the uppers. W’s Black Lacer covers the ankle, has “Thinsulate” insulation and a lace-up closure system. K’s Brown Pull-On is a mid-calf, slip-on children’s boot.

The applicable subheading for W’s Black Lacer, Stock # LA-0401 and K’s Light Brown Pull-On, Stock # BO-0401 will be 6405.20.90 (HTS) which provides for other footwear, other. The general rate of duty will be 12.5 percent ad valorem.

The submitted samples are not 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,

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