Ms. Jane Sheridan
Brown Shoe Company, Inc.
8300 Maryland Avenue
St. Louis, MO 63105-3645
RE: The tariff classification of footwear from China
Dear Ms. Sheridan:
In your letters dated January 6, 2015, and January 12, 2015, you requested a tariff classification ruling.
The submitted sample identified as style “Ridley 333897” is a women’s open toe/open heel, below the ankle sandal. The upper is PU with a whipstitch as edging and as ornamentation on the main strap. The whipstitch measures 3mm wide and constitutes textile for classification purposes. Therefore, the upper’s external surface area does not measure over 90 percent rubber or plastics. The outer sole is rubber or plastics with a non-durable textile fabric overlay.
The applicable subheading for the style “Ridley 333897” will be 6402.99.4100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: footwear with open toes or open heels: having outer soles with textile materials having the greatest surface are in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter. The rate of duty will be 12.5 percent ad valorem.
Please note the submitted sample does 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."
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/.
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: STACEY.KALKINES@CBP.DHS.GOV.
Gwenn Klein Kirschner
National Commodity Specialist Division