CLA-2-64:OT:RR:NC:N4:447
Ms. Sheri L. Breit
Buscemi Co., Intl LLC
317 S. Isis Avenue, Suite 201
Inglewood, CA 90301
RE: The tariff classification of footwear from China
Dear Ms. Breit:
In your letter dated May 21, 2012 you requested a tariff classification ruling on behalf of your client, Magpie Consulting LLC d/b/a SWYT Culture, for three styles of slip-on footwear.
The submitted half-pair sample identified as style “Patent,” is a women’s closed toe/heel slip-on “ballet flat” with a rubber or plastics outer sole and upper. There is a small section of elasticized material at the rear of the topline of the shoe which helps keep it snug to the wearer’s foot. The shoe is neither “protective” nor does it have a foxing or a foxing-like band.
The applicable subheading for the women’s slip-on shoe, style “Patent” will be 6402.99.3165 Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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): other: other: other: for women. The rate of duty will be 6 percent ad valorem.
The submitted half-pair samples identified as styles “Crushed Velvet” and “Dead Tiedye” are women’s closed toe/heel slip-on “ballet flats” with rubber or plastics outer soles and textile material uppers. There is a small section of elasticized material at the rear of the topline of each shoe which helps keep them snug to the wearer’s foot. The shoes are neither “protective” nor do they have a foxing or a foxing-like band.
The applicable subheading for the women’s slip-on shoes, styles “Crushed Velvet” and “Dead Tiedye” will be 6404.19.3960, 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 rubber or plastics: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5% 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 samples are not marked with the country of origin. Therefore, if imported as is, they 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 (646) 733-3042.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division