CLA-2-64:OT:RR:NC:N4:447
Ms. Paulette Diaz
Axiom Trade, Inc.
Kennedy Ave. Mai Center, Suite 210
San Juan, PR 00920
RE: The tariff classification of footwear from China
Dear Ms. Diaz:
In your letter dated May 28, 2010 you requested a tariff classification ruling on behalf of Pedro O. Montalvo, dba JCP.
The submitted sample identified as style name “Women’s Low Cut,” is women’s below-the-ankle, lace-up “athletic” sneaker with an outer sole composed of rubber/plastics. You state that the upper is composed of textile material and is completely covered by a decorative “plastic film.” This external layer of plastic is both visible and tactile on its surface and is considered “rubber/plastics” pursuant to Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS). Consequently, the constituent material having the greatest external surface area of the upper is rubber/plastics. You also state that this sneaker has a foxing band, has an F.O.B. value of $5.35/pair and is available in style names “Women’s Bootie” (presumed to be over-the-ankle), “Men’s Low Cut” and “Men’s Bootie,” each having an F.O.B. value over $3.00 but not over $6.50/pair.
The applicable subheading for style name “Men’s Bootie” will be 6402.91.7030, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area measures over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or a foxing-like band; which is not protective; and which is valued over $3.00 but not over $6.50/pair. The rate of duty is 90 cents/pair + 37.5% ad valorem.
The applicable subheading for style name “Women’s Bootie,” will be 6402.91.7060, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area measures over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or a foxing-like band; which is not protective; and which is valued over $3.00 but not over $6.50/pair. The rate of duty is 90 cents/pair + 37.5% ad valorem.
The applicable subheading for style name “Men’s Low Cut,” will be 6402.99.7030, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area measures over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or a foxing-like band; which is not protective; and which is valued over $3.00 but not over $6.50/pair. The rate of duty is 90 cents/pair + 37.5% ad valorem.
The applicable subheading for style name “Women’s Low Cut,” will be 6402.99.7060, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area measures over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or a foxing-like band; which is not protective; and which is valued over $3.00 but not over $6.50/pair. The rate of duty is 90 cents/pair + 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/.
Style name “Women’s Low Cut” 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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division