CLA-2-64:OT:RR:NC:N4:447
Ms. Moncy Nabors
J.C. Penny Purchasing Corporation
6501 Legacy Drive
Plano, TX 75024
RE: The tariff classification of footwear from China.
Dear Ms. Nabors:
In your letter dated February 15, 2011 you requested a tariff classification ruling.
The submitted half pair sample identified by you as style WF11-002-99, is a women’s ankle high lace-up shoe with a rubber/plastics outer sole and a separately attached 3 ½ inch heel. You state that the upper is “pu coated goat suede,” or synthetic suede coated with polyurethane. However, the magnified picture provided by you to illustrate this polyurethane coating shows the existence of fibrous material on the upper’s external surface area. Examination of the upper’s external surface by our office shows these fibers to be both visible and tactile, thereby making the upper “textile” for tariff classification purposes. Consequently, we disagree with your suggested classification under subheading 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics. You provided an F.O.B. value of $12.90 per pair.
The applicable subheading for style WF11-002-99 will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for women. The rate of duty will be 9% 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."
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