CLA-2-64:OT:RR:NC:N4:447
Mr. Thomas A. Claypool
Native Shoes
46 Water Street
Vancouver, BC Canada V6B 1A4
RE: The tariff classification of footwear from China
Dear Mr. Claypool:
In your letter dated May 7, 2011 you requested a tariff classification ruling.
The submitted sample identified as GLM-04 “The Jericho”, is a women’s closed toe/heel injection molded slip-on shoe of EVA rubber/plastics. The upper features numerous vent holes or openings along the vamp, instep and heel portions of the shoe and a separate one-half inch wide rubber “rand” which completely encircles the outer sole but does not overlap the upper. This rubber rand is merely ornamental and does not constitute a foxing or a foxing-like band. The shoe is not “protective.”
The applicable subheading for GLM-04 “The Jericho” 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 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