CLA-2-64:OT:RR:NC:N3:447
Ms. Maureen Shoule
J.W. Hampton Jr. & Co., Inc.
161-15 Rockaway Blvd.
Jamaica, NY 11434
RE: The tariff classification of footwear from China
Dear Ms. Shoule:
In your letter dated July 13, 2015, you requested a tariff classification ruling on behalf of your client, Samsung C & T America, Inc. for submitted samples identified as style numbers 516846 “Cody UL” and 516838 “Banks UL.” The samples are being returned as you requested.
Style number 516838 “Banks UL” and 516846 “Cody UL” are men’s, closed toe/closed heel, above-the-ankle, lace-up shoes. The external surface area of the uppers are predominately rubber or plastics. Style number 516838 “Banks UL” has “dessert boot” styling while style 516846 “Cody UL” would qualify as an athletic shoe. Both styles have a foxing or foxing-like band and are not “protective.” The submitted samples have outer soles of rubber/plastics. However in your letter you state the imported products will have rubber/plastics outer soles with applied textile material. An F.O.B. value of $6.40 per pair, for both styles, was provided.
The applicable subheading for style number 516838 “Banks UL” and 516846 “Cody UL” will be 6402.91.7030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: which is not "sports footwear"; which covers the ankle; in which the upper’s external surface area measures over 90 percent rubber or plastics (including any accessories or reinforcements); which has a foxing or a foxing-like band; which is not protective; and which is valued over $3.00 but not over $6.50/pair. For men. The rate of duty is 90 cents/pair + 37.5 percent ad valorem.
Please note the submitted samples do 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