CLA-2-64:RR:SP:247
Mr. Timothy W. Mackall
Nickal Technologies, Inc.
1725 Handball Lane, Suite C
Indianapolis, IN 46260
RE: The tariff classification of footwear from China
Dear Mr. Mackall:
In your letter dated January 9, 2008, you requested a tariff classification ruling for a footwear sample identified as style SH0656-OL.
The submitted sample is a ladies size 6 low-top, lace-up basketball shoe with a foxing or foxing-like band, an outer sole of rubber/plastics and an upper of canvas textile material. The unit molded outer sole has a thin layer (approximately 1mm) of leather material adhered to the walking surface at the ball and heel of the foot.
You propose classification under subheading 6404.20.40, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of leather or composition leather and uppers of textile materials. The qualifying language preceding U.S. subheadings 6404.20.20/40, HTSUS, reads as follows: Not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics.
It is our position that the language of subheadings 6404.2020/40, HTSUS, must be interpreted so as to give effect to the intention of the drafters. Accordingly, it is clear that these subheadings are limited to footwear with fabric uppers and leather or composition leather soles which are under 10 percent by weight of rubber and plastics or not over 50 percent by weight of textile materials, rubber and plastics.
You believe that the constituent material of the outer sole having the greatest surface area in contact with the ground is leather and consequently that the weight of the unit molded rubber/plastics outer sole should be counted as leather.
While it is currently the position of United States Customs and Border Protection, (USCBP), that the leather application is the constituent material of the outer sole having the greatest surface area in contact with the ground, it is also our position that each component material incorporated in the manufacture of the shoe must be weighed separately in order to satisfy the legislative intent of the drafters of subheading 6404.2020/40, HTSUS. In this regard, the weight of the component materials used in the manufacture of style SH0656-OL is more than 10 percent rubber/plastics and over 50 percent rubber/plastics and textile.
The applicable subheading for style SH0656-OL will be 6404.20.6060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of leather or composition leather and uppers of textile material: other: for women. The rate of duty will be 37.5 percent 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 sample is not marked with the country of origin. Therefore, if imported as is, it 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, Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division