Mr. Jeff Thayer
Triple T Trading, Ltd.
6026 31st Avenue, NE
Marysville, WA 98271
RE: The tariff classification of footwear from China
Dear Mr. Thayer:
In your letter dated December 13, 2013 you requested a tariff classification ruling.
The submitted half-pair sample identified as “sample 1,” is a boy’s “water shoe” with a nylon textile material upper that does not cover the ankle and a molded rubber or plastics sole that overlaps the upper by the requisite 3/16th of an inch to form a foxing-like band. The rubber or plastics outer sole has a thin layer of textile material applied to it that does not appear to have the strength or durability of a textile outer sole. The shoe is extremely lightweight and flexible with little or no support features and has a drawstring closure to secure the shoe to the wearer’s foot. You provided an F.O.B. value over $3.00 but less than $6.50/pair and suggest classification under subheading 6404.19.4790, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear with outer soles of rubber or plastics and uppers of textile materials, valued not over $3.00/pair. We agree with this suggested classification to the 6th digit only.
The applicable subheading for the boy’s water shoe identified as “sample 1” will be 6404.19.7790, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $3 but not over $6.50/pair: other: footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: other: other.
The rate of duty will be 12.5% 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 properly 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.
National Commodity Specialist Division