CLA-2-64:OT:RR:NC:SP:247
Ms. Dalyn Lombardi
Tommy Hilfiger U.S.A., Inc.
200 Liberty Way
Cranbury, NJ 08512
RE: The tariff classification of footwear from China
Dear Ms. Lombardi:
In your letter dated September 2, 2008 you requested a tariff classification ruling for two samples of women’s shoes identified as Style # W8BS01080, “Ula” and Style # W8BS01082 “Posy”.
Style # W8BS01080 “Ula” is a women’s open-toe, open-heel sandal type shoe with a functionally stitched rubber/plastics material upper that does not cover the ankle and consists of side, heel and ankle straps and a vamp strap with a toe-thong. The shoe also has a small metal buckle closure at the side of the heel, which is presumed to account for less than 10% of the external surface area of the upper. The shoe has a rubber/plastic midsole with a cork facing and a rubber/plastic outer sole.
Style # W8BS01082 “Posy” is a women’s open-toe, open-heel slip-on wedge heeled sandal with a predominately woven textile fabric external surface area material upper consisting of a 1½-inch wide vamp strap across the instep and a thin rubber/plastic toe-thong. The sandal has a 3-inch high platform heel wedge and a rubber/plastic outer sole.
The applicable subheading for the women’s shoe Style # W8BS01080 “Ula” will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; which does not have a foxing or foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% ad valorem.
The applicable subheading for the women’s shoe Style # W8BS01082 “Posy” will be 6404.19.3560, 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.
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 samples are not marked with the country of origin. Therefore, if imported as is, the footwear 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."
We are returning the samples as you requested.
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