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NY N023222




February 29, 2008

CLA-2-64:OT:RR:NC:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.6040

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 8, 2008, on behalf of your client Deckers Outdoor Corporation, you requested a tariff classification ruling.

The submitted sample, identified as style name “Teva Manali,” is a lace-up athletic type shoe that you indicate is intended for use in amphibious activities. You state that this is a men’s shoe and that a women’s version of the shoe will be offered under the name “Siri.” The shoe has an upper with an external surface area comprised of both leather and textile materials and an outer sole that is of rubber/plastics. The upper does not cover the wearer’s ankle and includes a textile material tongue which, as you indicate, is situated below the laces and beneath the plane of the upper and is partially attached to the upper by being sewn along one side of the upper’s “U” throat opening. The partially attached tongue on this shoe is similar in character, function and location indicative of most shoe tongues and as such it will be excluded from the external surface area upper material measurements. You state that with the textile material shoe tongue excluded, the shoe has an upper that is predominantly leather. Based on visual estimates, since you did not provide any actual constituent surface area material percentage measurements, we will agree that for the purposes of this ruling, the submitted shoe has a predominantly leather upper. The shoe also has a molded rubber/plastic outsole with a foxing or foxing-like band and you state that the shoe will be valued at over $12 per pair.

The applicable subheading for the men’s shoe, identified as style Teva Manali, will be 6403.99.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; other; for men, youths and boys; other. The rate of duty will be 8.5% 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 sample is not marked with the country of origin. Therefore, if imported as is, the footwear 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."

We are returning the sample as you 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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