CLA-2-64:OT:RR:NC:N4:447
Ms. Maylynn Ha
New Century Customs Broker Inc.
8961 Garvey Avenue
Rosemead, CA 91770
RE: The tariff classification of footwear from China
Dear Ms. Ha:
In your letters dated May 28, 2013 and June 26, 2013 you requested a tariff classification ruling on behalf of your client, W&E Shoes.
The submitted sample which you identify as style #WE8400, is men’s lace-up casual shoe with a molded rubber or plastics outer sole which overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. The rubber or plastics upper does not cover the ankle and the shoe is not “protective.” You provided an F.O.B. value over $3 but not over $6.50/pair.
The applicable subheading for the men’s casual shoe, style #WE8400 will be 6402.99.7930, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area measures over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or a foxing-like band; which is not protective; and which is valued over $3.00 but not over $6.50/pair. The rate of duty is 90 cents/pair + 37.5% 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division