CLA-2-64:OT:RR:NC:N4:447
Mr. Carl Hung
Ampac Customs Service, Inc.
9111 S. La Cienega Blvd., Suite 201
Inglewood, CA 90301-7430
RE: The tariff classification of footwear from China
Dear Mr. Hung:
In your letter dated October 18, 2010 you requested a tariff classification ruling on behalf of Comfort Land, Inc. for ladies walking shoes.
The submitted samples, both tangible (CL-103, CL-201) and illustrative, are identified as style #’s CL-101, CL-102, CL-103, CL-201, CL-202, CL-203 and CL-204. Also submitted were two injection molded rubber/plastic soles identified as sole #’s 909 and 2030, each of which are cemented to the uppers of the CL-100 and CL-200 series shoes, respectively. All of these shoes have closed toe/closed heel uppers of what you describe as polyurethane synthetic leather. The uppers vary in closure design from lace-up to single strap hook and loop, buckle and snap. Some are slip-ons with elastic gore sewn in between the tongue and sides of the shoe. Based on the examination and measurement of the submitted sole samples, none of these shoes have a foxing or foxing-like band.
The applicable subheading for style #’s CL-101, CL-102, CL-103, CL-201, CL-202, CL-203 and CL-204 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 footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a 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. The rate of duty will be 6 percent 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