CLA-2-64:OT:RR:NC:N4:447
Ms. Cassandra A. Griffin
Streetcars
100 Decker Court, Suite #120
Irving, TX 76262
RE: The tariff classification of footwear from China
Dear Ms. Griffin: In your electronic ruling request submitted on November 13, 2012 and your follow-up submission received on March 6, 2013, you requested a tariff classification ruling.
The submitted sample identified as style name “Vail” #98543-PU-2, is a pair of men’s slip-on casual shoes with molded rubber or plastics outer soles which overlap the uppers by the requisite ¼ of an inch, thereby constituting a foxing-like band. The rubber or plastics uppers (which do not cover the ankle) feature an elastic gore on either side of the tongue which facilitates the insertion of the foot into the shoe. The shoes are not protective against water, oil, grease or chemicals, or cold or inclement weather. You provided an F.O.B. value greater than $12/pair. The applicable subheading for the men’s casual shoes, style name “Vail” #98543-PU-2 will be 6402.99.9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; having a foxing or a foxing-like band; other: valued over $12/pair: not tennis shoes, basketball shoes, gym shoes, training shoes and the like; for men. The rate of duty will be 20 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 sample is not marked with the country of origin. Therefore, if imported as is, it 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 Stacey Kalkines at 646-733-3042. Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division