CLA-2-64:OT:RR:NC:N4:447
Mr. Nicholas D’Andrea
Mallory Alexander
777 Sunrise Highway
Lynbrook, NY 11563
RE: The tariff classification of footwear from Germany
Dear Mr. D’Andrea:
In your letter dated June 11, 2013 you requested a tariff classification ruling on behalf of your client, MWK Enterprises, LLC.
The submitted sample identified as style name leguano® “barefoot sock,” is a “unisex” slip-on sock with a molded rubber or plastics outer sole which does not overlap the upper by the requisite ¼ of an inch to constitute a foxing-like band. The predominately textile material sock upper covers the ankle and is not “protective.” You state that the sock can be worn outside as well as inside and suggest classification under subheadings 6404.19.9060 and 6404.19.9090, Harmonized Tariff Schedule of the United States (HTSUS), for adults and children, respectively. We disagree with these suggested classifications because of their inclusion of protective footwear and/or a foxing or foxing-like band.
The applicable subheading for the “unisex” slip-on sock, style name leguano® “barefoot sock,” will be 6404.19.3960, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports footwear; footwear not designed to be a protection against cold or inclement weather and not having a foxing or a foxing-like band; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5% ad valorem.
The applicable subheading for the children’s slip-on sock will be 6404.19.3980, HTSUS. 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 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