CLA-2-64:OT:RR:NC:N3:447
Ms. Ivory Wong
American Eagle Outfitters
401 Fifth Avenue
New York, NY 10016
RE: The tariff classification of footwear from China
Dear Ms. Wong:
In your letter dated April 24, 2014 you requested a tariff classification ruling.
The submitted half-pair sample, identified as Style # 3211, is a women’s lace-up shoe that covers the ankle. You state that the upper is made from a man-made textile. The outer sole is made from rubber/plastics. Applied to the outer sole is a thin layer of textile material that does not possess the durability and strength of a textile outer sole. The inside of the shoe is lined with a thin fabric. The shoe does not have any “protective” features. It has a foxing or foxing-like band. You state that the F.O.B. value will be over $6.50/pair but not over $12/pair.
The applicable subheading for Style # 3211 will be 6404.11.8560, 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 soles of rubber or plastics: sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12/pair: with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: other: for women. The rate of duty will be 12.5 percent 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, 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