CLA-2-64:OT:RR:NC:N4:447
Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway, 11th floor
New York, NY 10003
RE: The tariff classification of footwear from China and Italy
Dear Ms. Lee: In your letter dated February 18, 2014 you requested a tariff classification ruling for three styles of women’s footwear. The submitted sample is identified by you as a women’s “rain boot,” style #B1328, with a rubber or plastics outer sole and a molded rubber or plastics upper that covers the ankle. Stitched to either side of the upper’s “shaft” are U-shaped elasticized textile gores that account for more than 10 percent of the upper’s external surface area. The boot is “protective” against water but does not have a foxing or foxing-like band.
The applicable subheading for the women’s rain boot, style #B1328 will be 6402.91.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with outer soles and uppers of rubber or plastics; which is not “sports footwear;” which covers the ankle and does not have a protective metal toe-cap; not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which is designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; for women: other. The rate of duty will be 37.5% ad valorem.
The submitted sample identified as style #A5274, is a women’s “pump” shoe with a leather outer sole and a 100% polyester textile material upper that does not cover the ankle. The shoe features a decorative textile material bow securely attached to the vamp and an ankle strap with buckle closure on its lateral side. You stated in a subsequent communication with our office that the F.O.B. value is over $2.50/pair.
The submitted sample identified as style #D252980, is a women’s closed toe/closed heel slip-on shoe with a leather outer sole and a 100% textile material upper that does not cover the ankle. You stated in a subsequent communication with our office that the F.O.B. value is over $2.50/pair.
The applicable subheading for both the women’s pump and slip-on shoe, style #’s A5274 and D252980, respectively, will be 6404.20.4060, 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 leather or composition leather: in which each shoe, by weight, is less than 10% rubber and/or plastics and is valued over $2.50 per pair; for women. The rate of duty will be 10 percent ad valorem.
The submitted sample identified as style #B1328 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.”
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,
Gwenn Klein-Kirschner
Acting Director
National Commodity Specialist Division