CLA-2-64:OT:RR:NC:N3:447
Ms. Sandy Marsh
Totes Isotoner
9655 International Blvd.
Cincinnati, OH 45246
RE: The tariff classification of footwear from China
Dear Ms. Marsh:
In your letter dated July 15, 2014 you requested a tariff classification ruling.
The submitted sample, Style #A50808, is a women’s closed toe, open heel, slip-on shoe that does not cover the ankle. The upper is made from leather, cotton and sheepskin (fur) with the majority being of leather. The outer sole is rubber or plastics. The shoe does not have a foxing or foxing-like band and is not protective against water, oil, grease, chemicals, or cold or inclement weather. The F.O.B. price is approximately $29 per pair.
The applicable subheading for the Style #A50808 will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair other: other: for women: other. The rate of duty will be 10 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, 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division