CLA-2-64:OT:RR:NC:N3:447
Mr. Peter Salvato
Import Commodity Group Ltd.
500 Merrick Road
Lynbrook, NY 11563
RE: The tariff classification of footwear from China
Dear Mr. Salvato:
In your letter dated August 21, 2015, you requested a tariff classification ruling on behalf of your client Tory Burch LLC. The sample will be returned as requested.
The submitted sample identified as style # 41158125 is a women’s, below-the-ankle, slip-on shoe with an outer sole of rubber or plastics. The external surface area of the upper is predominantly textile. The tongue is attached to the upper on both sides with elastic gores. The shoe features rubber and plastics edging and trim on the heel seam. The shoe has a foxing or foxing like band and it is not “protective.” The F.O.B. value is over $12 per pair.
The applicable subheading for the women’s slip-on shoes, style # 41158125 will be 6404.19.9060, 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: footwear with outer soles of rubber or plastics: not sports or athletic footwear; other: valued over $12/pair: for women. 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."
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/.
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