CLA-2-64:OT:RR:NC:N4:447
Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway, 11th Flr.
New York, NY 10003
RE: The tariff classification of footwear and bow from Spain/China, respectively.
Dear Ms. Lee:
In your letter dated September 28, 2011 you requested a tariff classification ruling for an espadrille shoe and a shoe bow.
The submitted sample identified by you as a “women’s silk shoe bow,” style #D191937, is a 100% silk clip-on shoe bow with decorative “feathers” and imitation “diamonds” attached to it. In a subsequent communication with our office, you stated that the bow will be imported and sold separately from the shoe.
The applicable subheading for style # D191937 “women’s silk shoe bow” will be 6403.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up articles, including dress patterns: other: other: other: other. The rate of duty will be 7 percent ad valorem.
The half-pair sample identified by you as style #D192920 “women’s canvas flat espadrille,” is a closed toe/closed heel slip-on shoe with a cotton canvas textile material upper. The espadrille features a woven jute fiber mid-sole to which the upper is attached. The espadrille’s outer sole is comprised of molded rubber or plastics which is glued to the jute mid-sole. There are two panels cut from the outer sole which expose the jute mid-sole to contact with the ground, thereby constituting a portion of the outer sole. Consequently, it is our opinion that the constituent material of the outer sole having the greatest surface area in contact with the ground is jute.
The applicable subheading for style # D192920 “women’s canvas flat espadrille” will be 6405.20.3060, HTSUS, which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: for women. The rate of duty will be 7.5 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/.
The shoe bow 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 shoe bow 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