CLA-2-64:RR:NC:SP:247 M87224
Ms. Melissa Fox
Barthco International, Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of footwear from China
Dear Ms. Fox:
In your letter received October 17, 2006, on behalf of Sugartown Worldwide, Inc., you requested a tariff classification ruling for two styles of women’s textile upper shoes with 3-inch high wedge platform heels.
Style DSC03319 (pink) is a women’s open-toe, closed-heel shoe, with a predominately textile upper that features a pink textile ribbon bow across the front vamp portion and another longer removable pink textile ribbon-like lace at the back that loops around the wearers ankle and lower leg as a functional closure. The shoe also has a wedge heel platform midsole with a textile rope facing and a rubber/plastic outer sole. Your letter states that this shoe style has a sole of leather. However, our examination of the submitted sample shoe found that it actually has an outer sole of rubber/plastics. Based on our telephone communication with you regarding this matter, we will classify this shoe style as having an outer sole of rubber/plastics.
Style DSC03310 (orange) is a women’s open-toe, closed-heel slip-on shoe, with a predominately textile upper that includes sewn-on leather material along the topline and at the sides. The shoe also has a wedge heel platform midsole and a leather outer sole. You have provided the component material weight breakdown percentage measurements on a separate production form, stating that this shoe by weight is 17% rubber and plastics (rubber 3%, foam 14%), 20% textiles (fabric 11%, rope 9%), 13% leather, 5% paper and 46% wood. Based on your submitted weight breakdown percentage totals, this shoe is presumed to be not over 50% by weight of textiles plus rubber and plastics materials. The classification of this shoe is based on the accuracy of your submitted component material weight percentages and Customs and Border Protection should verify those weights at the port of entry. The shoe is valued at over $2.50 per pair.
The applicable subheading for the shoe, identified as Style DSC03319 (pink) will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open-toes or open-heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.
The applicable subheading for the shoe, identified as Style DSC03310 (orange), will be 6404.20.40, HTSUS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastics materials; and which is valued over $2.50 per pair. The rate of duty will be 10% 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 marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample shoes you have provided for this ruling request have not been marked with the country of origin. Therefore, if imported as is, the shoes do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division