CLA-2-64:OT:RR:NC:N4:447
Ms. Lisa Pietz
Page & Jones, Inc.
2850 Wall Triana Hwy., Suite 205
Huntsville, AL 35824
RE: The tariff classification of footwear from Brazil
Dear Ms. Pietz:
In your letter dated November 29, 2010 you requested a tariff classification ruling on behalf of your client, JMAC Enterprises, for five styles of men’s and women’s shoes.
The submitted half-pair sample identified as style 210086, is a women’s size 7.5, below-the-ankle slip-on casual shoe with a unit molded “wedge heel” outer sole and upper composed of rubber/plastics. You provided an F.O.B. value of $11.13/pair.
The submitted half-pair sample identified as style 110072, is a women’s below-the-ankle slip-on dress shoe with an outer sole and upper composed of rubber/plastics. The shoe features a separately attached heel which measures approximately two inches in height and has an F.O.B. value of $11.73/pair.
The applicable subheading for style 210086 and style 110072 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; which does not have a foxing or a foxing-like band; and which is not designed to be a protection against water, oil or cold or inclement weather; other: other: other: for women: other. The rate of duty will be 6 percent ad valorem for each shoe.
The submitted samples identified as style EX1001 and style EX0304, are men’s size 13 and size 10, below-the-ankle slip-on and lace-up dress shoes, respectively, with outer soles and uppers composed of leather. You provided an F.O.B. value of $39.50 for each shoe. You state that these shoes are of welt construction and as such, should be classified under subheading 6403.59.3040, HTSUS. We disagree with this suggested classification. Additional U.S. Note 1 (a) to Chapter 64, HTSUS, states in pertinent part; The term “welt footwear” means footwear constructed with a welt, which extends around the edge of the tread portion of the sole and in which the welt and shoe upper are sewed to a lip on the surface of the insole, and the outsole of which is sewed or cemented to the welt. The only way to verify welt footwear is to cut off the toe of the shoe and identify the existence of the “lip.” Both of these shoes were examined in this manner and neither shoe revealed the existence of a lip.
The applicable subheading for style’s EX1001 and EX0304 will be 6403.59.6060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: not sports footwear; other footwear with outer soles of leather: not covering the ankle; not turn or turned footwear and not welt footwear; for men, youths and boys: for men. The rate of duty will be 8.5 percent ad valorem.
The submitted half-pair sample identified as style DR0001, is a men’s size 12 below-the-ankle slip-on loafer with a leather upper. The outer sole is composed of “sewn on rubber treads” at the forefoot and a separate cemented on rubber heel. You state that this shoe is of welt construction and has an F.O.B. value of $22.90/pair. An examination of this shoe shows it to not be of welt construction.
The applicable subheading for style DR0001 will be 6403.99.6075, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: not sports footwear; other footwear with outer soles of rubber: not covering the ankle; not welt footwear; for men, youths and boys: other: other: for men. The rate of duty will be 8.5 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/.
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