CLA-2-64:OT:RR:NC:N3:447
Ms. Jacquelyn Gray
American Eagle Outfitters
77 Hot Metal Street
Pittsburgh, PA 15203
RE: The tariff classification of footwear from China
Dear Ms. Gray;
In your letter dated June 19, 2015 you requested a tariff classification ruling.
The submitted sample, identified as Style #6497, is a men’s above-the-ankle, closed toe, closed heel, lace-up sneaker. The upper is made from rubber or plastics (PU). The outer sole is rubber or plastics. It features a foxing band that completely encircles the perimeter of the shoe and overlaps the upper by at least ¼ of an inch, cushioned collar, and padded tongue. Via phone you stated that the sneakers are valued over $12/pair.
The applicable subheading for Style #6497 will be 6402.91.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: footwear not 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; valued over $12.00/pair: tennis shoes, basketball shoes, training shoes and the like. 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division