CLA-2-64:OT:RR:NC:N3:447
Ms. Esme Smith
People Footwear
1756 West 15th Ave.
Vancouver, BC
V6J 2K8 Canada
RE: The tariff classification of footwear from China
Dear Ms. Smith:
In your letter dated March 25 2015, you requested a tariff classification ruling for submitted samples identified as NC-08 “The Cypress,” NC-01C “The Phillips Child,” NC-02C “The Stanley Child,” and NC-05C “The Senna Child.”
Style # NC-05C “The Senna Child” is a unisex, closed toe/closed heel, below-the-ankle, slip-on sandal with an upper and an outer sole of 100 percent injected EVA material. The shoe features vent holes on the lateral and medial sides and a removable decorative lace around the perimeter. The outer sole has protruding bumps for traction. You provided an F.O.B. value of $4.89 per pair.
The applicable subheading for style # NC-05C “The Senna Child” will be 6402.99.2790, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: sandals and similar footwear of plastics, produced in one-piece by molding: other. The rate of duty will be 3 percent ad valorem.
Style numbers NC-01C “The Phillips Child” and NC-02C “The Stanley Child” are unisex, children’s, below-the-ankle, closed toe/closed heel, slip-on shoes with outer soles of rubber or plastics. The uppers are a combination of textile and a textile mesh material coated with rubber/plastics. Both have exterior surface areas of the uppers of less than 90 percent rubber/plastics. The shoes feature elastic faux laces, have a foxing or foxing-like band, and are not “protective.” You provided an F.O.B. value of $8.27 per pair for style # NC-01C and $8.32 per pair for style # NC-02C.
The applicable subheading for style numbers NC-01C “The Phillips Child” and NC-02C “The Stanley Child” will be 6404.19.8990, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: not sports footwear; footwear of the slip-on type: valued at over $6.50 but not over $12 per pair: other: other. The rate of duty will be 37.5 percent ad valorem.
Style # NC-08 “The Cypress” is a unisex, lace-up, closed toe/closed heel, below-the-ankle lightweight sneaker with a flexible outer sole of rubber or plastics. The upper is comprised of man-made polyester textile. It features a nylon heel pull tab and a plastic lace toggle. The shoe has a foxing or foxing-like band and is not “protective.” You provided an F.O.B. value of $14.89 per pair.
The applicable subheading for style # NC-08 “The Cypress” will be 6404.11.9050, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of textile material: Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: valued over $12/pair. The rate of duty will be 20 percent ad valorem.
Please note the submitted sample style # NC-05C “The Senna Child” doesn’t 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