CLA-2-64:OT:RR:NC:N3:447
Mr. Gregory Watts
Skechers, USA
225 Manhattan Beach Blvd.
Manhattan Beach, CA 90266
RE: The tariff classification of footwear from China
Dear Mr. Watts:
In your letters dated April 22, 2016, and June 21, 2016, you requested a tariff classification ruling. The submitted samples of style numbers 47917 and 47917 Alternate Version will be examined and returned.
Style # 47917 is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee boot with an outer sole of rubber or plastics. You state the external surface area of the upper (ESAU) is predominantly, but less than 90 percent, “synthetic material” (rubber/plastics). The boot measures approximately 8 inches high and has “3M Thinsulate”and “Hyroguard” membranes rendering them waterproof. The boot features a lace-up closure with three metal eyelets on each side. You provided an F.O.B. value of $20.51 per pair.
The applicable subheading for style # 47917 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 percent ad valorem.
Style # 47917 Alternate Version is a woman’s, closed toe/closed heel, above-the-ankle, below-the knee boot with an outer sole of rubber /plastics flocked with composition leather. You state the ESAU is predominantly (but less than 90 percent) “synthetic material” (rubber/plastics). The boot measures approximately 8 inches high and has “3M Thinsulate” and “Hydroguard” membranes making it waterproof. It features a lace-up closure with three metal eyelets on each side. You provided an F.O.B. value of $20.51 per pair.
The applicable subheading for style # 47917 Alternate Version will be 6405.90.9000, HTSUS, which provides for other footwear: in which the upper is neither leather nor textile; other. The rate of duty will be 12.5 percent ad valorem.
Please note the submitted samples do 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 https://hts.usitc.gov/current.
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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division