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
Dear Ms. Coleman:
In your letter dated March 18, 2010 you requested a tariff classification ruling on behalf of ISA Traekso for three samples of women’s/men’s shoes identified below.
This ruling is being issued based upon the accuracy of your statements and the Interim Footwear Invoices provided by you regarding the percentage measurements of the materials used to manufacture these shoes. This information may be verified at the time of importation.
Article 9 is identified by you as a ladies/men’s (unisex) “Bathing Pantolette,” which is an open toe/open heel slip-on thong sandal with an outer sole and upper composed of 100% rubber/plastics. The sandal features an upper comprised of a single molded piece of rubber or plastic as the sole, a “V” or “Y” shaped strap with plugs at their ends that penetrate the sole and a thong which goes between the first and second toes. The sole is of uniform thickness and does not have a separate insole. Consequently, the sandal meets all the criteria of a zori. The F.O.B. value is $1.00/pair.
The applicable subheading for Article 9, unisex sandal will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be Free.
Article 11 is identified by you as a ladies/men’s (unisex) open toe/open heel “trekking” sandal with an outer sole composed of rubber/plastics. The sandal features two hook and loop Velcro® closures across the vamp and instep which secure the sandal to the wearers’ foot. The Interim Footwear Invoice provided by you indicates that the upper is composed of 97% leather and 3% textile materials. Visual examination shows there to be a leather overlay stitched to an otherwise textile upper (including the Velcro® closures). The leather overlay is lasted under the insole and cemented to the top of the outer sole, thereby contributing strength to the structure of the shoe and providing support for the wearer’s foot. As such, the leather overlay of the upper (including the Velcro® closures) will be the constituent material having the greatest external surface area. The F.O.B. value is $8.00/pair.
The applicable subheading for Article 11, unisex sandal will be 6403.99.9065, 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.
Article 8 is identified by you as a ladies/men’s (unisex) “Pantolette,” which is an open/toe open/heel slip-on sandal with an outer sole composed of 100% rubber/plastics and an upper of 100% cotton canvas textile materials. The upper is comprised of a 2 ½ inch wide textile woven strap that crosses over the instep of the foot and is lasted under the insole. The F.O.B. value is $1.00/pair.
The applicable subheading for Article 8, unisex sandal will be 6404.19.3560, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners: not less than 10 percent by weight of rubber or plastics: other: other: for women. The rate of duty will be 37.5% 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