CLA-2-64:OT:RR:NC:4:447
Rob Rinehart
Portland Product Werks-Woolrich Footwear
1200 NW Naito Parkway
Portland, OR 97209
RE: The tariff classification of footwear from China
Dear Mr. Rinehart:
In your undated letter received by this office on December 9, 2013, you requested a tariff classification ruling.
The sample submitted with your letter was examined and returned. The Women’s Journalist WW1506-445-7 is a woman’s slip-on casual shoe with an open back. It has a wood platform and a wood heel measuring approximately 1-1/2 inches and 4-1/2 inches respectively. A leather strip and metal rivets decorate the juncture where the textile upper meets the wood platform. The outer sole is rubber or plastics with attached textile fibers. The shoe is less than 10 percent by weight of rubber or plastics, has a cushioned leather insole, and is valued at more than $12 per pair.
The applicable subheading for the Women’s Journalist WW1506-445-7 will be 6404.19.3060, 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 textile materials: footwear with outer sloes of rubber or plastics other: footwear with open toes or open heels; footwear having less than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 12.5% ad valorem.
There is a label sewn onto the inside the shoe that states “Woolrich USA Woven Wool.” The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Section 134.46 of the Customs Regulations (19 CFR 134.46) provides that in any case where the words "U.S.," "American," or any variation of such words or letters, or the name of any city or locality in the U.S., or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appear on any imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters or name, and at least in a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning. The purpose of 19 CFR 134.46 is to prevent the ultimate purchaser from being misled or deceived when the name of a country or place other than the country of origin appears on an imported article or its container.
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."
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/.
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