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NY N024928




April 8, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.9031 ; 6402.99.9061

Ms. Julia Ertler
D.M.G. Logistics, Inc.
207 Meadow Road
Edison, NJ 08817

RE: The tariff classification of footwear from China

Dear Ms. Ertler:

In your letter dated March 14, 2008, on behalf of Marc Fisher Footwear, you requested a tariff classification ruling for a men’s shoe, style “GMMELROSE2” and a women’s shoe, style “GWFITTONIA2.”

Style GMMELROSE2 is described as a men’s casual lace-up shoe with a rubber/plastic sole and an upper not covering the ankle that is comprised of rubber/plastic, leather and textile materials assembled by stitching. You state in your letter that the shoe has an upper with an external surface area consisting of 54% rubber/plastics (textile covered with a visible external layer of polyurethane plastic), 36% leather and 10% textile (textile webbing). In addition, you have informed this office by telephone that the shoe will be valued at over $12 per pair.

Style GWFITTONIA2 is a women’s closed-toe, closed heel shoe with a rubber/plastic sole, a 3½-inch spike heel and a functional slide fastener closure on the instep side of a rubber/plastic and leather material upper. You state in your letter that the shoe has an upper with an external surface area consisting of 68% rubber/plastics (textile covered with a visible external layer of polyurethane plastic), 30% leather and 2% metal. You have informed this office by telephone that the shoe will also be valued at over $12 per pair.

The applicable subheading for the men’s shoe, style GMMELROSE2, will be 6402.99.9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s and the outer sole’s external surface area is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have open-toes or open-heels; which is not a slip-on; and which is valued over $12 per pair. The rate of duty will be 20% ad valorem.

The applicable subheading for the women’s shoe, style GWFITTONIA2, will be 6402.99.9061, HTSUS, which provides for footwear, in which the upper’s and the outer sole’s external surface area is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have open-toes or open-heels; which is not a slip-on; and which is valued over $12 per pair. The rate of duty will be 20% 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, 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 samples 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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