CLA-2-64:OT:RR:NC:N3:447
Mr. Rick Mueller
Total Freight Logistics International
2114 Marshall Avenue
Tacoma, WA 98421
RE: The tariff classification of footwear parts from China
Dear Mr. Mueller:
In your letter dated December 22, 2015, you requested a tariff classification ruling on behalf of your client Jinjiang Longshine Shoes Co Ltd. The submitted samples are identified as style numbers 25347, 23708 and 24331. The samples will be returned with your ruling request.
Style # 25347, “6” Leather Hiking boot upper with waterproof bootie,” is an over-the-ankle, below-the-knee, “unformed” boot upper which does not have a closed bottom. The toe area of this upper flares outward and unshaped. The upper has not been formed by heat, pressure, lasting, molding or otherwise. A thermoplastic stiffener inside the back counter was partially molded. You provided external surface area measurements of the upper as 67.5% leather, 18.5% rubber/plastic, and 14% textile. The constituent material of the upper will be leather. There is a “bootie” liner that is said to be “waterproof” sewn into the uppers. There are no outer sole components attached. You provided an F.O.B. value of $19.36 per pair.
Style # 23708, “Running shoe with stroble construction,” is a below the ankle “running shoe upper.” It has a bottom closed by stitching which includes a quarter-size hole. Footwear uppers having holes measuring more than a nickel at the bottom are not considered “closed.” You provided component material measurements which show 51% textile and 49% blue synthetic trim (rubber/plastic). The upper is predominantly textile and there is no outer sole attached. You provided an F.O.B. value of $7.14 per pair.
Style # 24331, “8” Leather Work boot upper with waterproof bootie,” is an over-the-ankle, below-the-knee, boot upper that does not have a closed bottom. You provided component material measurements of 62.2% leather, 27.8% textile, and 10% rubber/plastic. The upper’s surface is predominantly textile. There is said to be a “waterproof” membrane on the bootie liner that is sewn into the uppers and there is no outer sole attached. The upper has not been formed by heat, pressure, lasting, molding or otherwise. A thermoplastic stiffener inside the back counter was partially molded. You provided an F.O.B. value of $ 21.53 per pair.
Each style of the uppers will be “formed” and further manufactured in the United States into finished footwear.
The applicable subheading for style numbers 25347 and 24331 will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for uppers and the parts thereof, which are not formed uppers and in which the upper's external surface is predominately leather. The general rate of duty will be Free.
The applicable subheading for style # 23708 will be 6406.10.9040, HTSUS, which provides for parts of footwear; uppers and parts thereof, other than stiffeners: other than formed uppers; other: other: other: of textile materials other than cotton: of man-made fibers. The general rate of duty will be 4.5 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/.
In your letter you asked if these uppers, unformed in their imported condition, and used to manufacture finished footwear after importation, would require country of origin marking.
These footwear parts will be substantially transformed when used to manufacture the completed shoe style. The manufacturer is the ultimate purchaser of the imported articles pursuant to 19 CFR 134.35(a). Accordingly, the parts are excepted from the individual marking requirements of 19 U.S.C. 1304, provided that the containers in which the parts are imported are properly marked with the country of origin and the ultimate purchaser will receive them in the marked containers.
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division