CLA-2-64:OT:RR:NC:N4:447
Ms. Deirdre R. Coleman
Reilly International
1555 N. Michael Drive
Wood Dale, IL 60191
RE: The tariff classification of footwear from China/Vietnam
Dear Ms. Coleman:
In your letter dated December 9, 2009 you requested a tariff classification ruling on behalf of ISA Traesko for five samples of women’s/men’s hiking shoes and women’s/children’s clogs identified below.
Style 1a is identified as a women’s/men’s below-the-ankle lace-up hiking shoe with an outer sole composed of rubber/plastics and an upper of predominately rubber/plastics. The material composition breakdown provided by you shows the constituent material having the greatest external surface area of the upper to be 60% rubber/plastics and 40% textile materials. The F.O.B value is $8.00/pair.
Style 1b is identified as a women’s/men’s below-the-ankle lace-up hiking shoe with an outer sole composed of rubber/plastics and an upper of predominately leather. The material composition breakdown provided by you shows the constituent material having the greatest external surface area of the upper to be 45% leather, 30% textile materials and 25% rubber/plastics. The F.O.B. value is $9.50/pair.
Style 1c is identified as a women’s/men’s below-the-ankle lace-up hiking shoe with an outer sole composed of rubber/plastics and an upper of predominately leather. The material composition breakdown provided by you shows the constituent material having the greatest external surface area of the upper to be 70% leather, 20% textile materials and 10% rubber/plastics. The F.O.B. value is $12.00/pair.
Style 10a is identified as a women’s/children’s closed toe/open heel clog composed of an injection molded outer sole and upper of predominately rubber/plastics. The clog incorporates a removable textile fleece-like lining which is protective against cold or inclement weather and extends out and overlaps the top of the upper. This lining is secured to the upper by two plastic snap rivets on each side of the clog. We have determined, based on visual estimate, that this textile collar accounts for at least 10% of the external surface area of the upper.
Style 10b is identified as a women’s/children’s open heel clog composed of an injection molded outer sole and upper of rubber/plastics. The upper has numerous small vent holes along the toe and vamp areas of the clog, thereby negating any protective qualities and incorporates a removable strap composed of the same rubber/plastics material that attaches to either side of the back of the clog and surrounds the back of the ankle.
The applicable subheading for Style 1a, women’s/men’s hiking shoe will be 6402.99.8061, 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: other: other: valued over $6.50 but not over $12.00/pair: other: for women. The rate of duty will be 90 cents/pair + 20% ad valorem.
The applicable subheading for Styles 1b and 1c, women’s/men’s hiking shoe will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10% ad valorem.
The applicable subheading for Style 10a, women’s/children’s clog, will be 6402.99.3350, 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: not having uppers of which over 90 percent of the external surface area (including accessories of reinforcements) is rubber or plastics: footwear designed to be worn over, or in lieu of, other footwear as a protection against cold or inclement weather: for women: other. The rate of duty will be 37.5% ad valorem.
The applicable subheading for Style 10b, women’s/children’s clog, will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other: other: having uppers of which over 90 percent of the external surface area (including accessories of reinforcements) is rubber or plastics (except footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper and except 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): other: other: other: for women: other. The rate of duty will be 6% 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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division