United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K87102 - NY K87152 > NY K87139

Previous Ruling Next Ruling
NY K87139




June 29, 2004
CLA-2-64:RR:NC:247: K87139

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.70, 6404.99.6060, 6404.99.6090

Ms. Lucy Zamora
Prima Group Traders, Inc.
10080 NW 53 Street
Sunrise, FL 33351

RE: The tariff classification of footwear

Dear Ms. Zamora;

In your letter dated June 11, 2004, you requested a tariff classification ruling for five footwear samples. You describe the samples as follows:

1. PGTFID8563
OUTSOLE: SYNTHETIC
UPPER: 70 % LEATHER, 30% NYLON
FOB: $5.20/PAIR

2. PGTFID22711-2
OUTSOLE: SYNTHETIC
UPPER: 60% LEATHER, 40% SYNTHETIC MESH
FOB: $5.20/PAIR

3. PGTEASAX21287
OUTSOLE: SYNTHETIC
UPPER: SYNTHETIC
FOB: $4.40/PAIR

4. PGTHUG3940
OUTSOLE: SYNTHETIC
UPPER: SYNTHETIC
FOB: $3.80/PAIR

5. PGTEAS3134
OUTSOLE: SYNTHETIC
UPPER: SYNTHETIC
FOB: $4.20/PAIR

Style PGTFID8563 is a slip-on shoe, style PGTFID22711-2 and PGTHUG3940 are lace-up shoes. All three styles have outer soles and uppers of predominantly rubber or plastics, do not cover the ankle and have foxing or foxing-like bands. The applicable subheading for style PGTFID8563, PGTFID22711-2 and PGTHUG3940 will be 6402.99.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber/plastics, other, valued over $3 but not over $6.50/pair. The general rate of duty will be 90 cents/pr. Plus 20 percent ad valorem.

Style PGTEASAX21287 is a low-cut ladies fashion shoe with a lace tie closure and a flexible rubber sole. The upper is textile material with a gold overlay decorative pattern of plastics material. The applicable subheading for style PGTEASAX21287 will be 6404.19.6060 HTS, which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, valued over $3 but not over $6.50/pair, having soles of rubber or plastics which are affixed to the upper exclusively with an adhesive, for women. The general rate of duty will be 37.5 percent ad valorem.

Style PGTEAS3134 is a low-cut children’s shoe with a lace tie closure and a non-flexible rubber sole. The upper is a combination of plastics and textile material with a silver overlay decorative pattern of plastics material. The applicable subheading for style PGTEAS3134 will be 6404.19.6090 HTS, which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, valued over $3 but not over $6.50/pair, having soles of rubber or plastics which are affixed to the upper exclusively with an adhesive, other. The general rate of duty will be 37.5 percent ad valorem.

The submitted samples 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 based upon your statements regarding the percentage measurements of the constituent materials used to manufacture these shoes. This information may be verified at the time of importation. 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,

Previous Ruling Next Ruling

See also: