CLA-2-64:OT:RR:NC:4:447
Ms. Federica Galasso
Fabeitaly Srl
Via E. Filiberto, 17
35122 Padova - Italy
RE: The tariff classification of footwear and insoles from Italy
Dear Ms. Galasso:
In your undated letter received December 9, 2009, you requested a tariff classification ruling.
Samples and pictorial literature were submitted for five items. The Clog for Operating Theatre and Clog for Ward and General Duties are open-heel clogs with outer soles and uppers of molded rubber/plastics. The soles also contain a round copper plug measuring approximately ½-inch in diameter. Separately molded rubber/plastics heel straps are attached to the sides of the uppers by a rivet and a buckle. The external surface area is over 90 percent rubber or plastics (including accessories or reinforcements) and have separately molded and attached insoles. The Clog for Ward and General Duties also has a removable and reversible rubber/plastic/textile insole incorporating a flat copper insert.
The Indoor Soccer Shoes are women’s lace-up athletic-type shoes that do not cover the ankle. They have rubber outer soles, uppers made from Kevlar® and covered by kangaroo leather, and textile insoles incorporating flat copper inserts
The Closed Slipper is said to be an antistatic and anti-slip shoe with outer soles of polyurethane and a round copper plug. The uppers are made from kangaroo leather and the shoe has an insole incorporating a flat copper insert.
The retail package containing a pair of removable footwear insoles, for use by both men and women, consist of thermoplastic rubber material covered by thin layers of foam and cotton fabric. The thermoplastic rubber material, having small round thermoplastic rubber protuberances of differing lengths, provide pressure relief support and imparts the essential character of the footwear insoles.
The applicable subheading for the Clog for Operating Theater and the Clog for Ward and General Duties will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: other: other: other: for women: other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the Indoor Soccer Shoe will be 6403.99.9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of leather: other: not covering the ankle: other; for other persons, valued over $2.50/pair, tennis shoes, basketball shoes and the like, for women. The rate of duty will be 10 percent ad valorem.
The applicable subheading for Closed Slipper will be 6403.99.9065, 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 leather: other footwear: other: other: other: other: for other persons valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10 percent ad valorem.
The applicable subheading for the removable footwear insoles will be 6406.99.3060, HTSUS, which provides for parts of footwear; removable insoles, heel cushions and similar articles; of rubber or plastics. The rate of duty will be 5.3 percent ad valorem.
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." 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 (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division