CLA-2-64:OT:RR:NC:N2:247
Ms. Tina Fang
Steve Madden, Ltd.
52-16 Barnett Avenue
Long Island City, NY 11104
RE: The tariff classification of footwear from China
Dear Ms. Fang:
In your letter dated June 19, 2019, you requested a tariff classification ruling. Your sample will be returned. As per your email, the country of origin is China.
The submitted sample, identified as style # SB-00I, is a closed toe/closed heel, above-the-ankle, below-the-knee boot. The boot measures approximately 13 inches tall. The upper is made of predominatly nylon textile material. The boot features rubber/plastics around the heel area and at the perimeter of the upper above the outer sole. The rubber/plastics outer sole is attached to the upper by stitches and adhesive. The boot’s inner lining is fleece but the inner sole is not lined. The sample was cross-cut and shows no foxing or foxing-like band. The rubber or plastics account for more than 10 percent of the total weight of the footwear. You provided an F.O.B. value over $12 per pair.
The applicable subheading for style # SB-001will be 6404.19.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: other. The rate of duty will be 9 percent ad valorem.
Please note the submitted sample does 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."
In addition, 19 CFR Section 134.46, requires that when the name of any city or locality in the U.S., or the name of any foreign country or locality other than the name of the country or locality in which the article was manufactured or produced, appear on a imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters or name, and in lettering of at least a comparable size, the name of the country of origin preceded by "Made in", "Product of", or other words of similar meaning.
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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division