CLA-2-64: OT:RR:NC:N3:447
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of footwear from China
Dear Mr. Kavanaugh.
In your letter dated September 14, 2016, you requested a tariff classification ruling. The samples will be returned.
The submitted samples identified as style numbers DJ5500 and DJ2450 are women’s, above-the-ankle, below-the-knee, lace-up, ice-skating boots. Both styles have uppers with an external surface area (ESAU) constructed of a rigid polyurethane coated polyester microfiber material. The coating makes the esau over 90 percent rubber or plastics. Style# DJ5500 has an outer sole composed of layers of rubber or plastics, leather, and carbon fiber, with a stacked leather and rubber/plastic attached heel. The external surface area of the outer sole is rubber/plastic. Style # DJ2450 has an outer sole made of layered leather and rubber/plastics with a stacked leather and rubber/plastic heel. The external surface of the outer sole for style # DJ2450 is leather. The F.O.B. value of both styles are over $12 per pair.
The applicable subheading for the skate boot style number DJ5500 will be 6402.19.1541, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastic: sports footwear: other: Having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not protective: other: for women. The rate of duty will be 5.1 percent ad valorem.
The applicable subheading for the skate boot style number DJ2450 will be 6405.90.9000, HTSUS, which provides for other footwear: other: other. The rate of duty will be 12.5 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 https://hts.usitc.gov/current.
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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division