CLA-2-64:RR:NC:TA:347 H87291
Ms. Lyn Antunes
Norman Krieger, Inc.
5761 West Imperial Hwy.
Los Angeles, CA 90045
RE: The tariff classification of footwear from South Korea.
Dear Ms. Antunes:
In your letter dated January 23, 2002, on behalf of your client DVS Shoe Company, you requested a tariff classification ruling.
The submitted half pair sample, identified as style name “Union”, is an open-toe, open-heel sandal that has an adjustable hook-and-loop strap. The sandal has a predominately leather upper external surface area and consists of a strap that secures and adjusts the sandal to the foot at the instep. The sandal also has a molded rubber/plastic bottom.
Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, these shoes are considered “unisex” in sizes up to and including American men’s size 8.
The applicable subheading for this sandal, identified as style “Union,” in American men’s size 8.5 and larger will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.99.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for other persons. The rate of duty will be 10% ad valorem.
We also note that the submitted sample is not properly marked with the country of origin. Therefore, if imported as is, this sandal will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the sandal 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.”
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