CLA-2-64:OT:RR:NC:N3:447
Mr. Jeffrey Victoria
Charlotte Russe Inc.
5910 Pacific Center Blvd, Suite 120
San Diego, CA 92121
RE: The tariff classification of footwear from China
Dear Mr.Victoria:
In your letter dated July 10, 2014 you requested a tariff classification ruling.
The submitted sample identified as style #TG097-11 is a woman’s above-the-ankle open toe/closed high-heel platform shoe with a rubber or plastics outer sole. There is a zipper closure on the back of the heel which is opened and closed when putting on the shoe. The upper consists of a PVC base which is covered by a non-vegetable textile mesh and decorated with glass rhinestones. Consequently, the textile predominates as the constituent material having the greatest external surface area. You also requested a classification of this shoe if imported with an outer sole having textile material attached to more than fifty percent of the external surface area in contact with the ground.
The applicable subheading for the ladies high-heel shoe, style TG097-11 with textile flocking covering the majority of the surface area in contact with the ground will be 6404.19.3760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; footwear 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.
The applicable subheading for the ladies high-heel shoe, style TG097-11 without textile flocking attached to the outer sole, and having uppers made of other than vegetable fibers will be 6404.19.3960, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear of the slip-on type; footwear that is more than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5 percent ad valorem.
The submitted sample is not properly 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: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division