Mr. Robert B. Silverman
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue 25th Floor
New York, NY 10022-4000
RE: The tariff classification of footwear from China.
Dear Mr. Silverman:
In your letter dated January 11, 2007, you requested a tariff classification ruling on behalf of BBC International, Ltd., for a women’s below-the-ankle athletic shoe.
You have submitted a sample identified as Pattern No. TKWBP807ZZ, which is described as a woman’s athletic style shoe with a rubber sole and textile and leather upper. You have provided a report from an independent lab indicating that the external surface area of the upper is predominantly textile material, but over 50 percent leather when accessories or reinforcements are added.
The applicable subheading for Pattern No., TKWBP807ZZ will be 6404.11.2060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: tennis shoes, basketball shoes, gym shoes, training shoes and the like: having uppers of which over 50 percent of the external surface area (including any leather accessories or reinforcements) is leather, for women. The general rate of duty will be 10.5 percent ad valorem.
You state that as the result of recent legislation this item should be duty free as provided for in heading 9902.13.85.
Chapter 99, HTSUS provides for temporary modifications to the tariff schedule established by legislative, executive and administrative action. Subheading 6404.11.2060, HTSUS, has a general rate of duty of 10.5 percent ad valorem as previously stated. The 2007 HTSUS provides reference for merchandise classified in 6404.11.2060 to heading 9902.13.85 and 9903.41.10. Subheading 9903.41.10 applies to articles the product of Japan and therefore has no relevance to your inquiry. Subheading 9902.13.85 provides for temporary duty free treatment for house slippers with outer soles of rubber, plastics, leather or composition leather and uppers of leather, valued not over $2.50/pair (provided for in subheading 6403.99.75). In this regard, merchandise classified in subheading 6404.11.2060 will not receive the benefits afforded under 9902.13.85.
Subheading 9902.90.01 provides temporary duty free treatment for sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like, all the foregoing with outer soles of rubber or plastics and uppers of textile materials for women (provided for in subheading 6404.11.20).
Although subheading 6404.11.2060, HTSUS, is not annotated with a reference to subheading 9902.90.01, HTSUS, subheading 9902.90.01 does describe the merchandise at issue, HQ 951308 dated July 17, 1992 provides some guidance by stating that there is no legal requirement for annotations to appear in the main body of the HTSUS in order that a given importation receive preferential duty treatment. It is sufficient, and all that is required is, to properly set out the merchandise in Chapter 99.
In this regard, Pattern No. TKWBP807ZZ will receive preferential duty treatment afforded under the provisions of 9902.90.01 HTSUS.
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, Richard Foley at 646-733-3042.
Robert B. Swierupski