CLA-2-64:OT:RR:NC:N3:447
Mr. Daniel Reider
Tenacious Holdings Inc.
1021 Bandana Blvd East
Suite 220
Saint Paul, MN 55108
RE: The tariff classification of footwear from China
Dear Mr. Reider:
In your letter dated September 11, 2014, and November 14, 2014, you requested a tariff classification ruling.
The submitted sample, Item # 76004-DI, is a below the ankle unisex slip-on shoe cover. It has a polyester textile upper and a separately attached PVC (polyvinyl chloride) synthetic leather outer sole. Synthetic leather is considered rubber/plastics for tariff classification purposes. The shoe cover is held in place by an elasticized closure at the topline. Attached to the heel portion of the shoe cover is a tab made from webbing material. You state that the shoe cover is intended to be used by people in the service industries when making house calls to keep the flooring and carpets clean from dirt and dust that may be on the shoes. The shoe cover does not have a foxing or foxing like band and is not considered to be protective.
We disagree with your suggested classification of the shoe cover under subheading 6405.20.9090, Harmonized Tariff Schedule of the United States (HTSUS), as other footwear with uppers of textile material and outer soles of other than rubber, plastics, leather or composition leather. The instant shoe cover is made from a textile upper with rubber/plastics outer sole and classifiable in heading 6404, HTSUS.
The applicable subheading for the shoe cover, Item # 76004-DI 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 with open toes or open heels; 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.
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