CLA-2-64:OT:RR:NC:N4:447
Mr. Thomas Ventura
Rodolfo Corral, Inc.
9100 S. Sepulveda Blvd., Suite 124
Los Angeles, CA 90045
RE: The tariff classification of footwear from China
Dear Mr. Ventura:
In your letter dated July 23, 2010 you requested a tariff classification ruling on behalf of Just 4 Kicks.
The submitted sample identified as style #SB107 “City Chic Short Dress Boot,” is a women’s waterproof slip-on “fashion” boot, approximately 8 inches in height with an approximately 2 inch heel and having an outer sole and upper composed of what you describe to be rubber. The outer sole and upper components are assembled to each other entirely by a molding process such as vulcanization and/or cementing and the boot incorporates a textile material lining. You suggest that this boot be classified under subheading 6402.91.4050, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics. We disagree with this suggested classification based upon GRI(1) which states in pertinent part that “classification shall be determined according to the terms of the headings and any relative section or chapter notes.”
The applicable subheading for style #SB107 “City Chic Short Dress Boot” will be 6401.92.9060, HTSUS, which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. 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 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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division