CLA-2-64:OT:RR:NC:N3:447
Ms. Amanda K. Broitman
GDLSK LLP
399 Park Avenue
25th Floor
New York, NY 10022-4877
RE: The tariff classification of footwear parts from China
Dear Ms. Broitman:
In your letter dated November 20, 2014, you requested a tariff classification ruling on behalf of your client Vida Shoes.
Samples of footwear parts, including upper pieces, a footbed/insole, and a midsole/outer sole component, accompanied your request. The footwear parts will eventually make up the completed shoe style “Anie.” The upper’s pieces, made of man-made fiber textile, are formed by cutting and sewing. One part is a flat, pie-shaped piece that will cover the toes. The other consists of a wide elastic band attached to a woven and backed piece that covers the instep, goes around the heel, and will be secured on either side of the foot. The footbed is constructed of textile covered paperboard. The paperboard provides its shape and essential character. The midsole wedge is predominantly rubber or plastic, covered with a textile material wrap, and attached to a rubber or plastics outer sole. You suggest classification of the wedge/outer sole component under 6406.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), the provision for outer soles and heels of rubber or plastics. As only the lower surface of the sample can properly be called an "outer sole," the piece in its entirety is more appropriately classified elsewhere as a “bottom."
You state the upper components will be imported separately in shipments that do not include the midsole and outer sole components. After importation, the finished shoe will be created in the United States by assembling the imported parts. The upper will be formed and completed by sewing the flat, unshaped upper components to the footbed, then subsequently attaching them to the midsole/outer sole “bottom” component.
The applicable subheading for the upper components will be 6406.10.9040, HTSUS, which provides for parts footwear; uppers and parts thereof, other than stiffeners: other than formed uppers; other: other: other: of textile materials other than cotton: of man-made fibers. The rate of duty will be 4.5 percent ad valorem.
The applicable subheading for the wedge shaped “bottom” component, will be 6406.90.3030, HTSUS, which provides for parts of footwear: other: of other materials: of rubber or plastics: bottoms. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the footbed/insole will be 6406.90.9000, HTSUS, which provides for parts of footwear: of other materials: other. The rate of duty will be free.
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 footwear parts will be substantially transformed when used in the manufacture of the completed shoe style. The manufacturer is the ultimate purchaser of the imported articles pursuant to 19 CFR 134.35(a). Accordingly, the parts are excepted from the individual marking requirements of 19 U.S.C. 1304, provided that the containers in which the parts are imported are properly marked with the country of origin and the ultimate purchaser will receive them in the marked containers.
As you state in your letter, the completed shoe will be manufactured in the United States, as such, a good determined to be an article of U.S. origin, it is not subject to the country of origin marking requirements of 19 U.S.C. §1304. Whether an article may be marked with the phrase “Made in the USA” or similar words denoting U.S. origin, is an issue under the authority of the Federal Trade Commission (FTC). We suggest that you contact the FTC Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 on the propriety of proposed markings indicating that an article is made in the U.S.
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