Mr. Dennis Awana
1455 Monterey Pass Rd. #205
Monterey Park, CA 91754
RE: The tariff classification of footwear from China
Dear Mr. Awana:
In your letter dated December 27, 2011 you requested a tariff classification ruling on behalf of your client, JJ Shoes and Lighting, Inc.
The submitted half-pair sample identified as style #2002, is a women’s slip-on “casual” shoe with a molded rubber or plastics outer sole and a rubber or plastics upper which does not cover the ankle. The shoe features a non-functional strap with buckle closure at the instep and a foxing-like band which overlaps the upper by ¼ of an inch and completely encircles the shoe. You provided an F.O.B. value of $2.00 per pair.
The applicable subheading for the women’s “casual” shoe, style #2002 will be 6402.99.6960, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; having a foxing or foxing-like band applied or molded at the sole and overlapping the upper; footwear not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; valued not over $3/pair; other: other: for women. The rate of duty will be 48% 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 (646) 733-3042.
Thomas J. Russo
National Commodity Specialist Division