CLA-2-64:OT:RR:NC:SP:447
Ms. Linda M. Rasco
Metro Customs Brokers
P.O. Box 1066
Champlain, NY 12919
RE: The tariff classification of footwear from China
Dear Ms. Rasco:
In your letter dated April 9, 2009, on behalf of Gen-X Sports Inc., you requested a tariff classification ruling for a men’s golf shoe identified as style Galaxy/SKU 344968. You state that this shoe will be produced with a stitched in label to indicate that it is a “Men’s” shoe along with any appropriate size designations.
The submitted half pair sample that you state is a men’s golf shoe has a lace closure and a stitched together leather, plastic and textile material upper which does not cover the wearer’s ankle. You have also submitted a component external surface area upper material percentage breakdown, stating that the surface area of the upper is comprised of 55% leather, 32.4% plastics and 12.6% nylon mesh (textile). Based on your measurements, this shoe has a predominately leather upper. These measurements may be verified upon importation. This golf shoe also has a rubber/plastic sole and it is classifiable as “sports footwear” because it is designed for a sporting activity and has numerous widely spaced and highly protruding rosette-like hard rubber/plastic spikes that are removable and screw into the outsole.
The applicable subheading for the men’s golf shoe, style Galaxy/SKU 344968, will be 6403.19.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; which is “sports footwear”; for men, youths and boys; golf shoes. 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."
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
National Commodity Specialist Division