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NY K88514




September 9, 2004

CLA-2-64:RR:NC:247: K88514

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60, 6403.99.90

Mr. John J. Kenney
Reebok International Ltd
1895 J.W. Foster Boulevard
Canton, MA 02021

RE: The tariff classification of footwear from China

Dear Mr. Kenney:

In your letter dated August 9, 2004, you requested a tariff classification ruling for an athletic style shoe. You state that the shoe is specifically designed for Rapper Pharell Williams, a.k.a. BBC-Ice Cream. The shoe is called the ICE CREAM LOW, style 116947. You further state that the uppers, which will be made in men’s and women’s versions, will have different images of diamonds, lipstick, dice, boom boxes, poodles, money rolls printed on each style according to gender. In addition, there will be a plastic ice cream cone logo ornament attached to the shoe by means of a small metal chain, a plastic ice cream shoe horn, and an extra set of laces in a cardboard pouch that will be placed in the box. The shoes, ornament, shoe horn, and extra lace will be packaged (presumably for retail sale) in a cardboard shoe box that resembles an ice cream box.

The sample shoe is a low cut, lace up athletic style shoe with a leather upper and rubber/plastics outer sole. The upper has a pattern of diamonds and dollar signs printed on it. The pair of shoes, logo ornament, shoe horn and extra shoe lace, packaged together for retail sale comprise a set for tariff classification purposes with the essential character imparted by the footwear.

The applicable subheading for ICE CREAM LOW, style 116947 in sizes up to and including American men’s size 8 will be 6403.99.90, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of leather, other, other, for other persons, valued over $2.50/pair. The general rate of duty will be 10 percent ad valorem.

The applicable subheading for ICE CREAM LOW, style 116947 in sizes larger than American men’s size 8 will be 6403.99.60, (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of leather, other, other, for men, youths and boys. The general rate of duty will be 8.5 percent ad valorem.

The submitted footwear sample is not conspicuously 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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