CLA-2-64:RR:NC:SP:247
Ms. Jane A. Sheridan
Brown Shoe Company, Inc. 8300 Maryland Avenue
St. Louis, MO 63105-4187
RE: The tariff classification of footwear from China
Dear Ms. Sheridan:
In your letter dated January 13, 2009, you requested a tariff classification ruling for a girl’s size 13 shoe identified as pattern #102596-3.
The submitted sample is a below-the-ankle lace-up, athletic shoe. You have submitted an independent lab report indicating that the outer sole is 60.5 percent leather and the upper is 51.2 percent textile material. This information may be verified upon importation. You state that the weight of the shoe is over 10 percent rubber/plastics and over 50 percent rubber/plastics and textile.
The applicable subheading for pattern #102596-3 will be 6404.20.6080, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of leather and uppers of predominantly textile material: Other: other. The general rate of duty will be 37.5 percent ad valorem.
As the result of temporary duty-reduction legislation, pattern #102596-3 is eligible for duty free treatment under subheading 9902.22.09, HTSUS, which provides for footwear for persons other than women, with outer soles of leather or composition leather and with uppers of textile material.
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, Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division