CLA-2-64:RR:NC:TA:347 H87756
TARIFF NO. 6404.19.90
Mr. Tony Chiariello
Bright Star Footwear, Inc.
111 Howard Blvd., Suite 206
Mt. Arlington, NJ 07856
RE: The tariff classification of footwear made in China.
Dear Mr. Chiariello:
In your letter dated February 13, 2002 you requested a classification ruling. You have submitted a sample which you identify as sample no. CWY-1707-XC “Gobbler.” The item is a hiker style shoe with an outer sole of rubber or plastics and an upper of textile material and leather. The shoe covers the ankle.
You state that you have previously obtained a ruling for this style under sample no. R2206 (ruling NY F83128) but have changed the outsole design and would appreciate a new ruling. Unlike the shoe that was previously submitted, style R2206, this shoe has a predominantly textile upper. The textile material at the rear of the shoe is not an overlay atop a leather upper, but rather sits atop a pieced-in material that is not visible on the surface of the shoe. You have identified this underlying material as leather, however, it is a far inferior grade than the leather visible elsewhere on the shoe’s surface. As you know, many factors are considered in determining the external surface area of the upper (ESAU) for tariff classification of footwear with multiple material uppers . Generally, in order for a piece of material to be ESAU, it must be plausible upper material and visible on the surface of the shoe. A visual examination of the upper of style CWY-1707-XC “Gobbler” indicates that textile is the constituent material having the greatest external surface area. You state that the value for this style is $12.22/pair.
The applicable subheading for style CWY-1707-XC “Gobbler” will be 6404.19.90, Harmonized Tariff Schedule of the United States, (HTS) which provides for footwear with outer soles of rubber or plastics and uppers of textile, other, valued over $12/pair. The rate of duty will be 9 percent ad valorem.
As you note, the submitted sample is not marked with the country of origin. Therefore, if imported as is, 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089.
Sincerely,
Robert Swierupski
Director,
National Commodity
Specialist Division