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NY N007692




March 20, 2007

CLA-2-64:RR:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.9060

Mr. William J. Maloney
Rode & Qualey
55 West 39th Street
New York, NY 10018

RE: The tariff classification of footwear from China

Dear Mr. Maloney:

In your letter dated February 27, 2007, you requested a tariff classification ruling for two footwear styles on behalf of Deckers Outdoor Corporation.

      The submitted samples, identified as “Satire” and “GT OS” are low-cut, lace-up, athletic-look shoes with outer soles of rubber or plastics and uppers of textile material. As you state, the “Satire” has an upper of cotton canvas and the “GT OS” has an upper of hemp. Both styles have outer soles made from used automobile tires. We agree that the outer soles, which are simply cut from sheets of used automobile tire rubber, are not suitable for athletic activities requiring extensive running or fast footwork. In this regard, styles “Satire” and “GT OS” are not “tennis shoes, basketball shoes, gym shoes, training shoes and the like” as defined in Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS) Additional U.S. Note 2. You have provided a value in excess of $12/pair for both styles.

The applicable subheading for style “Satire” and style “GT OS” will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: other: valued over $12/pair. The general rate of duty will be 9 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 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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