CLA-2-64:OT:RR:NC:N4:447
Ms. Karyn E. Wands
Phoenix Footwear Group, Inc.
107 Main Street
P.O. Box 545
Old Town, ME 04468
RE: The tariff classification of footwear from China
Dear Ms. Wands:
In your ruling request dated May 4, 2011 you requested a tariff classification ruling.
The submitted half-pair sample identified as style “Murietta,” is a women’s closed toe/open “wedge” heel slip-on shoe with a molded rubber/plastic outer sole. The two-piece upper consists of leather material with a textile lace overlay stitched to it. When determining which material constitutes the upper, we look at the material which is both “plausible” and “visible” on its surface with no account being taken of “accessories or reinforcements.” Accessories or reinforcements includes any additional material added to an otherwise completed upper, as long as the underlying material is a plausible upper material, if not the best material. We find the leather material of the upper to be complete, plausible and visible and consequently, the constituent material having the greatest external surface area. The textile lace overlay is merely “ornamental” and is considered an accessory or reinforcement. You provided an F.O.B. value of $20.65.
The applicable subheading for style “Murietta” will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of leather: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10% 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