NY 877486
SEPTEMBER 17,1992
CLA-2-64:S:N:N3:D 346 ST 877486
Ms. Diane Cachia
Action Customs Expediters, Inc.
115 Christopher Columbus Drive
Jersey City, NJ 07302
RE: The tariff classification and marking of shoes from Spain.
Dear Ms. Cachia:
In your letter dated August 3, 1992, received here on August
19, 1992, for Back Roads Ltd., you requested a tariff
classification ruling.
You described the shoes as follows:
"1 - Over the ankle shoe consisting of man-made upper and
rubber sole. The sole is of rubber tires. Duty rate
for both men's and ladies is requested.
2 - Leather strap sandle consisting of leather upper and
rubber sole. Sole is made from rubber tires. Duty
rate for both men's and ladies is requested."
We note that the "over the ankle" shoe has a canvas upper
and a seven eyelet, lace-to-toe upper configuration, and is of a
simultaneous molded construction which gives the appearance of
being of vulcanized foxing-tape construction.
Regarding the leather strap sandal, we will assume for the
purposes of this ruling that, in the commercial imports the men's
version will have shoes marked exclusively with the U.S. men's
sizes, that there will be imports of comparable magnitude of the
women's version which will be marked exclusively with the U.S.
women's sizes and that for the men's version, 95 percent or more
of the shoes sold will actually be worn by men, not women. If
any of these three assumptions is not valid, this ruling does not
apply.
The sandal has a composition cork midsole and a leather
socklining.
The applicable subheading for the over the ankle shoe, style
"No-Slack", in both men's and women's versions, will be
6404.11.70, Harmonized Tariff Schedule of the United States
(HTS), which provides for footwear, in which the upper's external
surface is predominately textile materials; in which the outer
sole's external surface is predominately rubber and/or plastics;
which is a tennis, basketball, gym, training (jogging) shoe or
the like; in which the upper's external surface is still 50
percent or less leather even after every leather accessory and
reinforcement present is included as part of the upper's external
surface; which, we assume, is valued over $3.00 but not over
$6.50 per pair; and which is not exclusively of adhesive
construction. The rate of duty will be 37.5 percent ad valorem
plus $.90 per pair.
The applicable subheading for the men's version of the
"Frisco -Bay" sandal will be 6403.99.60, Harmonized Tariff
Schedule of the United States (HTS), which provides for certain
men's shoes with leather uppers. The rate of duty will be 8.5
percent ad valorem.
The applicable subheading for the women's version of the
"Frisco - Bay" sandal will be 6403.99.90, Harmonized Tariff
Schedule of the United States (HTS), which provides for certain
women's shoes with leather uppers, which are valued, we assume,
over $2.50 per pair. The rate of duty will be 10 percent ad
valorem.
We note that both shoes have large imprints which state
"U.S. Roads". You state that this is the importer's "registered
Trademark". On that basis, per CR 134.47, the "Made in Spain" on
the commercial importations need not be in "close proximity" nor
in " at least a comparable size" to the "U.S. Roads". However,
our Headquarters has ruled that the presence of such a "U.S."
trademark will be "taken into account" in determining if the
country of origin marking is acceptable. In other words,
"marginal" marking, which would otherwise be acceptable, would
not be so in this case. Two examples of acceptable markings here
would be a "Made in Spain" in contrasting color and in print at
least 1/16 inch high, on the heel seat of the sandals and on the
textile label sewn to the top edge of the tongue of the over the
ankle shoes.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport