CLA-2-64:RR:SP:247
Ms. Shirley Moore
Dba Moore CHB
5300 Kennedy Road, Suite D
Atlanta, GA 30297
RE: The tariff classification of footwear from China
Dear Ms. Moore:
In your letter dated May 6, 2008, you requested a tariff classification ruling on behalf of Nelwood Corp., dba Kuru Footwear for six footwear styles. If you seek future classification rulings kindly limit your request to no more than five items in compliance with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
You have submitted samples of styles identified as Kruzr, Halcyon, Chicane, Slipstream, Rapid and Draft. All styles have rubber/plastics outer soles and uppers of predominantly textile material. You have also provided a catalog indicating that the uppers have been impregnated with a finishing technology that repels water and other elements. Although you have not provided values for the footwear, for the purposes of this ruling we will assume the value to be over $12/pair.
Styles Kruzr, Halcyon and Chicane are below-the-ankle, lace-up athletic style shoes containing foxing or foxing-like bands.
The applicable subheading for styles Kruzr, Halcyon and Chicane will be 6404.11.9080, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles rubber or plastics and uppers of textile materials: Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: valued over $12/pair, other. The rate of duty will be 20 percent ad valorem.
Styles Slipstream and Rapid are below-the-ankle, slip-on shoes with closed toes and heels.
The applicable subheading for styles Slipstream and Rapid will be 6404.19.2090, HTSUS which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: other: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 37.5 percent ad valorem.
Style Draft is a below-the-ankle, slip-on shoe with an open heel.
The applicable subheading for style Draft will be 6404.19.3580, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: other: with open toes or open heels; other. The rate of duty will be 37.5 percent 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 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, Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division