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NY N019143




November 16, 2007

CLA-2-64:RR:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.6075, 6403.99.9065, 6404.19.9030

Mr. Michael E. Murphy
Baker & McKenzie LLP
815 Connecticut Avenue
Washington, DC 20006-4078

RE: The tariff classification of footwear.

Dear Mr. Murphy:

In your letter dated October 29, 2007, you requested a tariff classification ruling on behalf of Masai Marketing and Trading AG, for five footwear styles. All five styles incorporate “Masai Barefoot Technology” (“MBT”) which you state is designed to promote physiologically correct walking, apparently by curving the outersole at the arch of the foot.

“Amali” and “Kiatu” are below-the-ankle lace-up casual shoes with outer soles of rubber/plastics and uppers of leather. You state that they are designed to be worn by women.

The applicable subheading for “Amali” and “Kiatu” will be 6403.99.9065, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of leather: other: for other persons. The general rate of duty will be 10 percent ad valorem.

“M. Walk” and “Night” are also below-the-ankle casual shoes with outer soles of rubber/plastics. You state that these two styles are designed to be worn by men. “M. Walk” has an upper composed predominantly of textile material. You have provided a value over $12 for this style. Style “Night” has an upper of leather. Style “Night” is not marked to indicate gender. You have provided information to this office that the same shoe, Style “Shadow” is available in women’s sizes.

The applicable subheading for “M. Walk will be 6404.19.9030, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of textile material: other: other: valued over $12/pair, for men. The rate of duty will be 9 percent ad valorem.

The applicable subheading for “Night” will be 6403.99.6075, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of leather: other: for men, youths and boys. The general rate of duty will be 8.5 percent ad valorem.

“”Kisumu” is described as a “unisex” sandal. The outer sole is rubber/plastics and the upper is predominantly leather. You have provided a value of over $2.50/pair.

The applicable subheading for “Kisumu” will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of leather: other: for other persons. The general rate of duty will be 10 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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