CLA-2-64:OT:RR:NC:N4:447
Mr. Raymond Mapa
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of footwear from Portugal, Bosnia and Vietnam
Dear Mr. Mapa:
In your letter dated April 11, 2013 you requested a tariff classification ruling for five styles of women’s footwear. You have provided external surface area measurements of each upper, by percentage, for all five styles.
The submitted half-pair sample identified as style “Nipecut” Pinky, is a women’s fashion boot with both a leather outer sole and upper that covers the ankle. The upper has a slide fastener closure on its medial side and a pull tab at the rear of the topline. The boot has an approximately two inch heel attached to its outer sole.
The applicable subheading for the women’s fashion boot, style “Nipecut” Pinky will be 6403.51.9030, 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: other footwear with outer soles of leather: covering the ankle: other: other: for other persons: for women: other. The rate of duty will be 10% ad valorem.
The submitted half-pair sample identified as style “Girl on Tex” Guadalupy, is a women’s slip-on fashion boot with both a leather outer sole and upper that does not cover the ankle. The shoe has an approximately four inch heel attached to its outer sole.
The applicable subheading for the women’s slip-on fashion boot, style “Girl on Tex” Guadalupy will be 6403.59.9045, HTSUS, which provides for footwear with outer soles of rubber, plastics,
leather or composition leather and uppers of leather: other footwear with outer soles of leather: not covering the ankle; other: not turned or welt footwear; for other persons: for women: other. The rate of duty will be 10 percent ad valorem.
The submitted half-pair sample identified as style “The Wild Land” Arthik, is a women’s lace-up boot with a rubber or plastics outer sole and leather upper that covers the ankle. It has a slide fastener closure on its medial side which when opened, facilitates the insertion of the wearer’s foot into the boot.
The submitted half-pair samples identified as styles “Beach Pit ” and “Turn Around” Carabas, are described by you as women’s “hi top” and “wedge” (heel) sneakers, respectively, with rubber or plastics outer soles and leather uppers that cover the ankle. Style “Beach Pit” is a lace-up and has a slide fastener closure on its lateral side which when opened, facilitates the insertion of the wearer’s foot into the sneaker. It is partially lined with fleece material. Style “Turn Around” Carabas is a lace-up with a hook and loop closure strap at the top of the instep.
The applicable subheading for the women’s boot and sneakers, styles “The Wild Land” Arthik, “Beach Pit” and “Turn Around” Carabas, respectively, will be 6403.91.9045, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: 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 samples “Girl on Tex” Guadalupy and “Beach Pit W” are not marked with the country of origin. Therefore, if imported as is, they 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