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NY K88546




September 8, 2004
CLA-2-64:RR:NC:SP:247 K88546

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.92.90 ; 6403.99.60 ; 6403.99.90

Ms. Amanda Wallace
Henri- Lloyd North America Inc.
250 Hembree Park Drive #118
Roswell, GA 30076

RE: The tariff classification of footwear from China

Dear Ms. Wallace:

In your letter dated August 11, 2004 you requested a tariff classification ruling for a molded “rubber” boot identified as Item Y92024 “Deck Boot” and four half pairs of men’s size 8 and size 9, athletic-type shoes, identified as Item’s Y94033 “Maxi,” Y94032 “Spiro Nappa,” Y94029 “Plimsoll (Boater)” and Y94030 “Capstan Nappa.”

Item “Y92024 Deck Boot” is a molded waterproof boot made of a molded rubber/plastic upper, a rubber/plastic sole and is approximately 17 inches high. The boot has a textile material lining and it also features a plastic material slip-stop cinch lace topline drawstring closure.

Item “Y94033 Maxi”, Item “Y94032 Spiro Nappa”, Item “Y94030 Capstan Napa” and Item “Y94029 Plimsoll (Boater)” are all athletic-type shoes with predominately leather uppers and rubber/plastic soles, the uppers of which do not cover the ankle. The four shoes all have shoelace closures and are all valued at over $2.50 per pair. Since all four of these athletic-type shoes are the type of footwear that is commonly worn by both sexes and no indication is provided that comparable styles are offered for women, the shoes are considered “unisex” in sizes up to and including American men’s size 8.

The applicable subheading for the waterproof rubber “Deck Boot” identified as Item Y92024, will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, not assembled by stitching, riveting, nailing, screwing, plugging or similar processes (but may be assembled by ways other than those mentioned such as by molding or cementing); in which the upper is attached to the sole or midsole by a “molding” process (note that vulcanization is a type of molding); in which all the significant pieces of the upper are joined to each other by a “molding” process or cementing; which does not have a protective metal toe-cap; which covers the wearer’s ankle but not the knee; and in which the upper and the sole is not of polyvinyl chloride. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the four athletic-type, leather upper shoes, identified as Item “Y94033 Maxi”, Item “Y94032 Spiro Nappa”, Item “Y94030 Capstan Napa” and Item “Y94029 Plimsoll (Boater)” 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 does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample boot and shoes you have provided for this ruling request have not been marked with the country of origin. Therefore, if imported as is, the shoes and the boot do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

We are returning the samples as you have requested.

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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