Ms. Jenny Cabezas
Air Sea Customs Services Inc.
1955 NW 72Nd Avenue
Miami, FL 33126
RE: The tariff classification of footwear from China
Dear Ms. Cabezas:
In your letter dated July 24, 2015, you requested a tariff classification ruling on behalf of your client The Armani Shoes Corporation for submitted style numbers identified as A1001 and B1001.
Style # B1001 is a men’s, close toe/closed heel, below-the-ankle, slip-on shoe with a rubber/plastics outer sole. The external surface area of the upper is synthetic suede. The upper features a decorative ornament across the forefoot. Rubber/plastics accounts for more than 10 percent of the total weight of the shoe. You provided an F.O.B. value of $6.20 per pair.
The applicable subheading for the men’s slip-on shoe, style # B1001 will be 6404.19.3940 Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for men. The rate of duty will be 37.5 percent ad valorem.
The submitted style # A1001 is a woman’s closed-toe/closed-heel, below-the-ankle, non-slip-on shoe with an outer sole of rubber/plastics. The micro suede upper features a horizontal strap across the forefoot with a functional buckle closure on the lateral side. The shoe’s weight is more than ten percent rubber or plastics. You provided an F.O.B. value of $5.96 per pair.
You suggest classification of 6404.19.3960, HTSUS, which is the women’s provision for open/toe open heel or slip-on footwear. We disagree. The shoe in question is closed-toe/closed-heel and has a functional buckle closure, therefore it will be classified elsewhere.
The applicable subheading for the ladies shoe, style # A1001 will be 6404.19.6160, 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: Having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any mid-soles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel: 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: for women. 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 http://www.usitc.gov/tata/hts/.
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: STACEY.KALKINES@CBP.DHS.GOV
Gwenn Klein Kirschner
National Commodity Specialist Division