CLA-2-64:OT:RR:NC:N4:447
Mr. Alex Vorobiev
303 E. Pike St., Apt. 301
Seattle, WA 98122
RE: The tariff classification of footwear, bag and box from various countries
Dear Mr. Vorobiev:
In your letter dated August 27, 2009 you requested a tariff classification ruling for a footwear item, imported with a synthetic carrying bag and a cardboard box.
The submitted sample identified as a “ballet-flat style casual shoe for women” consists of footwear which does not cover the ankle and has an outer sole of rubber/plastics. The upper is composed of textile material with an external layer of rubber/plastics. This item, along with the synthetic carrying bag, is sold at retail in the cardboard box which is used exclusively for packaging.
The applicable subheading for the ballet-flat style shoe will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area is rubber or plastics: other: other: other. The rate of duty will be 6 percent ad valorem.
The bag is a drawstring travel bag designed to provide storage, protection, organization and portability to shoes or other personal effects. It is constructed from man-made fiber textile material. The top of the bag is secured by means of a braided drawstring closure. The bag measures approximately 10 ¼ (w) x 11 ½ (h).
The applicable subheading for the bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The rate of duty will be 17.6 percent ad valorem.
The cardboard box is made of a plastic coated, non-corrugated paper or paperboard. The paperboard box has an attached flip top lid. The box is a rigid carton which will be used to hold a pair of ballet flat style shoes for women. The paperboard box measures approximately 4” (w) x 2 ¾” (d) x 3” (h).
The applicable heading for the cardboard shoe box will be 4819.50.4040, HTSUS, which provides for cartons, boxes, cases, bags and other packing containers, of paper or paperboard: other (than certain enumerated containers): rigid boxes and cartons. The rate of duty will be free.
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, bag and box 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