CLA-2-64:OT:RR:NC:N3:447
Ms. Vicky Lee
J. Crew Group, Inc. 770 Broadway, 11th Floor New York, NY 10003
RE: The tariff classification of footwear from Italy
Dear Ms. Lee: In your letter dated March 5, 2014 you requested a tariff classification ruling for three styles of boots. The submitted half-pair sample identified as style #D265037, is a women’s fashion boot with a rubber or plastics outer sole and an approximately two inch heel. The suede leather upper covers the ankle and features two double ring strap closures on its lateral side. You question whether this boot is constructed with a welt. We have examined the boot by removing the toe potion of it and have concluded that there is no welt present.
The applicable subheading for the women’s fashion boot, style #D265037 will be 6403.91.9045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other 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.
The submitted half-pair samples identified as style #’s 30332 and D213554, are girl’s and boy’s fashion boots, respectively, with rubber or plastics outer soles. Style #30332 has a suede leather upper that covers the ankle and features a slide fastener closure on its lateral side. Style#D213554 is a lace-up with a leather upper that covers the ankle and has a ¾ inch heel. You also question whether these boots are constructed with a welt. We have examined each boot by utilizing the same toe removal process as style #D265037 and have concluded that there is no welt present on either boot.
The applicable subheading for the girl’s and boy’s fashion boots, style #’s 30332 and D213554, respectively, will be 6403.91.9051, HTSUS, which provides for other 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: 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 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: [email protected]. Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division