CLA-2-64:OT:RR:NC:N4:447
Mr. Raymond Mapa
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of footwear from Vietnam, Portugal and Indonesia
Dear Mr. Mapa:
In your letter dated March 28, 2013 you requested a tariff classification ruling for five styles of men’s footwear. You have provided external surface area measurements of each upper, by percentage, for all five styles.
The submitted half pair sample identified as style “The Dune,” is a men’s lace-up boot with a rubber or plastics outer sole and predominately leather upper that covers the ankle. The upper has a slide fastener closure and a strap with snap closure at its rear, both of which when opened, facilitates the insertion of the wearer’s foot into the boot. There is also a welt that is sewn (and possibly cemented) to the top edge of the outer sole which encircles its entire perimeter. However, the boot is not considered welt footwear as defined in Additional U.S. Note 1(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), since the welt is not sewn to a “lip on the surface of the insole.”
The submitted half-pair sample identified as style “Bichukka,” is a men’s lace-up casual shoe with a rubber or plastics outer sole and leather upper that covers the ankle.
The applicable subheading for the men’s boot, style “The Dune” and the men’s casual shoe, style “Bichukka,” will be 6403.91.6075, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5% ad valorem. The submitted half-pair sample identified as style “Happy Hours,” is a men’s lace-up athletic shoe with a molded rubber or plastics outer sole and predominately leather upper. The shoe is lightweight with a flexible sole and is athletic in appearance. Consequently, we consider it to be “athletic” for tariff classification purposes.
The applicable subheading for the men’s athletic shoe, style “Happy Hours,” will be 6403.99.6040, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: not sports footwear; footwear with outer soles of rubber or plastics which does not cover the ankle; other: other: other: for men, youths and boys: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like, for men: other. The rate of duty will be 8.5% ad valorem.
The submitted half-pair sample identified as style “D-String” is a men’s lace-up “athletic” shoe with a rubber or plastics outer sole, attached to which is a foxing band which encircles the entire perimeter of the shoe and overlaps the upper by the requisite ¼ of an inch. The upper is predominantly textile, covers the ankle and has a slide fastener closure on the lateral side. The shoe is lightweight with a flexible traction sole that is capable of being used in athletic activities requiring fast footwork and extensive running. It is also athletic in appearance. Consequently, we consider it to be “athletic” for tariff classification purposes. You provided an F.O.B. value over $12.00/pair.
The applicable subheading for the men’s “athletic” shoe, style “D-String” will be 6404.11.9080, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for men: other. The rate of duty will be 20% ad valorem.
The submitted half-pair sample identified as style “Joyful” is a men’s lace-up casual shoe with a rubber or plastics outer sole and a predominately textile upper that does not cover the ankle. Although the shoe is lightweight in construction, it does not possess an outer sole that is capable of being used in athletic activities requiring fast footwork and extensive running, nor does it possess any other characteristics associated with athletic footwear. You state that the shoe has an F.O.B. value greater than $12 per pair.
The applicable subheading for the men’s casual sneaker, style “Joyful” will be 6404.19.9030, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for men. 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 samples are not properly marked with the country of origin. Therefore, if imported as is, they 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,
Thomas J. Russo
Director
National Commodity Specialist Division