CLA-2-64:OT:RR:NC:N4:447
Vicky
Veggies LLC
2506 Wisconsin Avenue
Downers Grove, IL 60515
RE: The tariff classification of footwear from China
Dear Ms. Vicky:
In your letter received on September 10, 2009, you requested a tariff classification ruling for five footwear samples.
The sample identified as EV0931200902 is a girls shoe with a hook & loop closure strap over the instep. You identify the upper as canvas. The shoe has a rubber/plastics outer sole. The textile material upper is decorated with plastic sequins and beads. The shoe has a foxing or foxing-like band.
The sample identified as EV0931200906 is a girls hi-top, lace-up athletic style shoe with a slide fastener and hook & loop closure strap on the medial side. You identify the upper as canvas. The outer sole is rubber/plastics. The textile material upper is decorated with extensive plastic sequins and beads. The extensive decorative sequins and beads preclude classification as “athletic” footwear. The shoe also has a foxing or foxing-like band.
The applicable subheading for EV0931200902 and EV0931200906 will be 6404.19.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material: other: other: valued over $6.50 but not over $12/pair. The rate of duty will be 90 cents/pair plus 20 percent ad valorem.
The sample identified as “Diamond” is a girls open toe/heel sandal. You identify the upper as leather. The outer sole is rubber /plastics. The upper is decorated with clear plastic diamond cut ornaments atop the instep strap.
The applicable subheading for the shoe identified as “Diamond” will be 6403.99.9071, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of leather: other: for other persons: valued over $2.50/pair: other. The rate of duty will be 10 percent ad valorem.
The sample identified as “Super Sock” is an infant’s slip-on, indoor shoe with a knit textile material upper. The outer sole is rubber/plastics with a layer of textile material adhered to the bottom.
The applicable subheading for the shoe identified as “Super Sock” will be 6405.20.9015, HTSUS, which provides for other footwear: with uppers of textile materials: other; house slippers. The rate of duty will be 12.5 percent ad valorem.
The sample identified as “Flip-Top” is an infant’s lace-up indoor shoe with an outer sole and upper of textile material. You identify the upper as canvas.
The applicable subheading for the shoes identified as “Flip-Top” will be 6405.20.3090, HTSUS, which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers, other. The rate of duty will be 7.5 percent 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, they 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 Richard Foley at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division