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 letters dated May 12, 2011 and June 29, 2011 you requested a tariff classification ruling.
The submitted sample identified as style “Leopard,” is a women’s closed toe/heel casual shoe with a rubber/plastic molded sole which extends upward and covers the sides of the foot. This portion of the sole is considered upper material for tariff purposes. The vamp portion of the shoe as well as the upper portion of each side and back consists of textile material. You provided an upper component material breakdown by percentage (61.4% rubber/plastic; 38.6% textile), which concludes that the rubber/plastic predominates as the constituent material having the greatest external surface area. The shoe incorporates a functional shoe lace closure at the vamp and non-removable lacing at the top line. You provided an F.O.B. value of $11.60/pair.
The applicable subheading for style “Leopard” will be 6402.99.8061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: not covering the ankle; not incorporating a protective metal toe-cap; not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; other than footwear of the slip-on type; valued over $6.50 but not over $12/pair: other: for women. The rate of duty will be 90 cents/pair + 20 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