CLA-2-64:OT:RR:NC:N4:447
Ms. Jane L. Taeger
Samuel Shapiro & Company, Inc.
One Charles Center
100 N. Charles Street, Suite 1200
Baltimore, MD 21201
RE: The tariff classification of footwear from China
Dear Ms. Taeger:
In your letter dated December 24, 2012 you requested a tariff classification ruling on behalf of your client, Bob Barker Company, Inc.
The submitted sample identified as style #B72D “Clear Outsole Shoe,” is a pair of “unisex” athletic shoes with rubber or plastics outer soles and predominately leather uppers (55% according to the manufacturer) that do not cover the ankle. Each shoe has two leather Velcro® hook and loop closure straps at the instep (accessories or reinforcements), leather mudguards at the forefoot and along each side, a “U” shaped eyelet stay and a leather heel guard. You state that the shoe is designed for prison use and is sized for both men and women. The shoe has many characteristics and the general appearance of athletic footwear. You provided an F.O.B. value over $2.50/pair. In addition to your request for classification as a unisex shoe, you requested classification of this shoe for men only.
Please note that Statistical Note 1(c) to Chapter 64, states; ‘the term “footwear for women” covers American women’s size 4 and larger, whether for females or of types commonly worn by both sexes.’
The applicable subheading for men’s athletic shoes only, style #B72D “Clear Outsole Shoe” will be 6403.99.6040, 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: not sports footwear; not footwear that covers the ankle; other: other: other: for men, youths and boys: tennis shoes, basketball shoes, gym shoes, training shoes and the like, for men: other. The rate of duty will be 8.5% ad valorem.
The applicable subheading for “unisex” athletic shoes, style #B72D “Clear Outsole Shoe” will be 6403.99.9031, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair: other: tennis shoes, basketball shoes, and the like, for women: other. The rate of duty will be 10% ad valorem.
The submitted half-pair sample identified as style #B730 “TPR Outsole Shoe” is a “unisex” athletic shoe with a rubber or plastics outer sole and a predominately textile upper that does not cover the ankle. The shoe is identical in appearance to style #B72D “Clear Outsole Shoe,” except that it does not have the leather mud guards on its sides. When you exclude the leather Velcro® hook and loop closure straps (accessories or reinforcements), we believe that the external surface area of the upper is predominately textile. Therefore, we disagree with your suggested classification under subheading 6403.99.9031, HTSUS, which provides for in pertinent part; footwear with uppers of leather. You also requested classification of this shoe for men only.
The applicable subheading for the men’s athletic shoe only, style #B730 “TPR Outsole Shoe” will be 6404.11.2030, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: having uppers of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather: for men. The rate of duty will be 10.5% ad valorem.
The applicable subheading for the “unisex” athletic shoe, style #B730 “TPR Outsole Shoe” will be 6404.11.2060, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: having uppers of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather: for women. The rate of duty will be 10.5% 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/.
Style #B730 “TPR Outsole Shoe” 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,
Thomas J. Russo
Director
National Commodity Specialist Division