CLA-2-64:OT:RR:NC:N3:447
Ms. Donna Arloro
PVH Corp.
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of footwear from China
Dear Ms. Arloro:
In your letter dated July 28, 2015 you requested a tariff classification ruling. As requested the samples are being returned.
The submitted sample, identified as Style 7491184, is a man’s lace-up shoe that does not cover the ankle. The external surface area of the upper comprised of textile material and rubber or plastics is predominately textile material. The upper has rubber/plastics along the eyelet, vamp and sides. The outer sole is made from rubber or plastics with drainage holes. The shoe features a textile tab at the heel and unpadded tongue, toe bumper/cap, a rubber or plastics insole, and decorative stitching on the upper. It is not protective and has a foxing-like band. You indicate that the price of the shoe is over $12/per pair.
The applicable subheading for Style 7491184 will be 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: valued over $12.00/pair: for men. The rate of duty will be 9 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
Acting Director
National Commodity Specialist Division