CLA-2-64:OT:RR:NC:N4:447
Mr. Martiniano Lopez Crozet
2905 Reservoir Street
Los Angeles, CA 90026
RE: The tariff classification of footwear from Argentina
Dear Mr. Crozet:
In your undated letter received by this office on February 2, 2010 you requested a tariff classification ruling for both men’s and women’s leather moccasin style shoes.
The submitted sample which you identify as Style “Moccasin,” Model #226 is a men’s slip-on loafer. You provide a material composition breakdown by percentage which shows the constituent material having the greatest external surface area of both the outer sole and upper to be 100% leather. You also request classification of this same style and model number (226) shoe for women, as well as classification of four of the same style shoes for men (different model numbers), which include accessories or reinforcements such as buckles and pompoms. Both descriptive and illustrative literature accompanies this request.
The applicable subheading for Style “Moccasin” Model #226, men’s loafer will be 6403.59.6060, 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: other footwear with outer soles of leather: other: other: other: for men, youths and boys: for men: other . The rate of duty will be 8.5% ad valorem.
The applicable subheading for the same style and model number shoe for women will be 6403.59.9045. The rate of duty will be 10% ad valorem.
With regard to classification of the four men’s loafers which include accessories or reinforcements, Note 4(a) to Chapter 64 states: The material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments. As such, the four men’s loafers which you identify as model numbers EST-10, 128, 128CF and 127 will all be classified under subheading 6403.59.6060. 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, it 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."
As requested, the submitted sample is being returned to you.
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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division