CLA-2-64:OT:RR:NC:N4:447
Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway, 11th Floor
New York, NY 10003
RE: The tariff classification of footwear from China/Brazil
Dear Ms. Lee:
In your letter dated November 12, 2013 you requested a tariff classification ruling for two styles of girl’s footwear.
The submitted half-pair sample identified as style #D241685 “Girl’s Glitter Shearling Foldover Slipper,” is a girl’s house slipper with a 5mm thick rubber or plastics outer sole. The upper, which does not cover the ankle, consists of a suede leather substrate that is completely covered with plastic glitter, thereby making it rubber or plastics for tariff classification purposes. The slipper is completely lined with shearling fur which overlaps the upper. This part of the lining is considered upper material and accounts for more than 10 percent of its external surface area.
Statistical Note 1(d)(iii) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), defines “house slippers” in pertinent part as having ‘sole components (including any inner and mid-soles) with a combined thickness not over 8 mm.’
The applicable subheading for the girl’s house slipper, style #D241685 “Girl’s Glitter Shearling Foldover Slipper” will be 6402.99.4920, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear of the slip-on type; other: house slippers. The rate of duty will be 37.5 percent ad valorem.
The submitted half-pair sample identified as style #37396 “Girl’s Leather Upper Sandal,” is a
girl’s open toe/open heel two-piece strap sandal with a rubber or plastics outer sole. The upper,
which does not cover the ankle, consists of a leather strap across the vamp with decorative plastic
and glass stones attached to a textile strip. The rear portion of the upper consists of a leather
ankle strap with a buckle closure on its lateral side. We will presume that the sandal is valued
over $2.50/pair.
The applicable subheading for the girl’s sandal, style#37396 “Girl’s Leather Upper Sandal” will be 6403.99.9071, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: not covering the ankle; other: other: other: for other persons: valued over $2.50/pair: other: other: 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 sample identified as style #D241685 “Girl’s Glitter Shearling Foldover Slipper,” 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,
Gwenn Klein-Kirschner
Acting Director
National Commodity Specialist Division