CLA-2-64:OT:RR:NC:N3:447
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 November 13, 2015, you requested a tariff classification ruling. The samples will be returned at your request. The submitted samples are identified as style names “Lu,” “Cruel” and “Faith.”
“Faith” is an open toe/open high heel, sandal with an upper consisting of three straps at the forefoot, mid-foot and ankle. All of the straps have attached loops which allow a thin strap measuring approximately 4mm to pass through and be tied/wrapped around the ankle and calf. The straps do not cover the ankle. According to your letter the thin straps account for 40 percent of the external surface area of the upper (esau) and the wider rubber and plastics straps account for less than 90 percent of the external surface area of the upper. The shoes have no foxing or foxing-like band.
The applicable subheading for the style name “Faith” will be 6402.99.4960, 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: footwear with open toes or open heels: other: other: for women. The rate of duty will be 37.5 percent ad valorem.
“Lu” is women’s, below-the-ankle, closed toe/closed heel sandal with an outer sole of rubber or plastics. The external surface area of the upper is a combination of plaited textile strips measuring less than 4mm and rubber/plastics at the forefoot, heel and ankle. The rubber or plastics predominates as the constituent material but accounts for less than 90 percent of the external surface area of the upper. The ankle strap has a metal buckle closure at the lateral side of the sandal. You provided an F.O.B. value of over $6.50 but under $12 per pair.
The applicable subheading for the style name “Lu” will be 6402.99.8061, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: footwear of the slip-on type, except footwear having a foxing or a foxing-like band: valued over $6.50 but not over $12.00/pair: other: for women. The rate of duty will be 90 cents/pair + 20% ad valorem.
We need additional information in order to issue a ruling on style name “Cruel.” As parts of the shoe measuring less 5mm are considered textile, please provide the textile versus the rubber/plastics percentages of the external surface area of the upper. In addition, please provide an F.O.B. value per pair.
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 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