CLA-2-64:OT:RR:NC:N3:447
Mr. Rick Mueller
Total Freight Logistics International
2114 Marshall Avenue
Tacoma, WA 98421
RE: The tariff classification of footwear parts from China
Dear Mr. Mueller:
In your letter dated December 22, 2015, you requested a tariff classification ruling on behalf of your client Jinjiang Longshine Shoes Co Ltd. The submitted samples are identified as style numbers 25913, 25939 and 25942. The samples will be returned with your request.
Style # 25913 is an over-the-ankle, below-the-knee, cowboy boot-styled, unformed boot upper measuring 10 inches tall. The constituent material is leather that has been shaped by heat, pressure and lasting. It has a mostly closed bottom, except for an approximately 1¼ inch diameter hole, and a steel toe cap. Uppers having a hole larger than a nickel are considered “unformed” even if shaped. There is no “sock” liner sewn into the upper and there is no outer sole. You provided an FOB value of $23.58 per pair.
You also asked for a classification of this style without a hole in the bottom. Style # 25913 without the hole would be considered a formed upper.
Style #25939 is an over-the-ankle, below-the-knee, cowboy boot-styled, unformed boot upper measuring 10 inches tall. The constituent material of the upper is leather that is partially shaped by inserted thermoplastic stiffeners. It has a padded textile lining, a completely open and unlasted bottom, and no outer sole.
Style # 25942 is an over-the-ankle, below-the-knee, unformed, hunting boot upper measuring 16 inches tall. The upper is comprised of man-made fiber textile, leather and rubber/plastic. The constituent material of the boot upper is predominantly textile. It has been partially shaped by thermoplastic stiffeners, heat, pressure, and lasting. There is a bootie liner sewn into the upper and no outer sole.
The applicable subheading for the formed upper, Style # 25913, without the hole, will be 6406.10.4000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear (including uppers whether or not attached to soles other than outer soles): uppers and parts thereof, other than stiffeners: formed uppers: of textile materials: other: valued over $12/pair: The general rated of duty is 7.5 percent ad valorem.
The applicable subheading for the unformed uppers, style numbers 25913 and 25939, will be 6406.10.6500, HTSUS, which provides for uppers and the parts thereof, which are not formed uppers and in which the upper's external surface is predominately leather. The general rate of duty will be Free.
The applicable subheading for the unfomed hunting boot upper, style # 25942, will be 6406.10.9040, HTSUS, which provides for parts of 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 general rate of duty will be 4.5 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/.
You asked if these unformed uppers are required to be marked with the country of origin. If the manufacturer is the ultimate purchaser of these imported articles pursuant to 19 CFR 134.35(a), these parts are excepted from the individual marking requirements of 19 U.S.C. 1304, provided that the containers in which these parts are imported are properly marked with the country of origin and the ultimate purchaser will receive them in the marked containers.
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division