CLA-2-64:OT:RR:NC:SP:247
Ms. Zoey Yang
Avon Products Inc.
1251 Avenue of the Americas
New York, NY 10020-1196
RE: The tariff classification of footwear from China
Dear Ms. Yang:
In your letter dated October 30, 2008 you requested a tariff classification ruling.
The submitted sample, identified as style PP 1075629 “Women’s Cushion Sporty Flat,” is a closed-toe, closed-heel slip-on shoe that does not cover the ankle. The shoe as you state, has a predominately leather external surface area material upper that includes nylon mesh textile material panels along the sides and above some of the toe area. The shoe also has a rubber/plastic outsole with molded sidewalls that encircle and overlap the upper with a foxing-like band. You indicate in your letter that the shoe will be valued at over $2.50 per pair.
The applicable subheading for the shoe, identified as style PP 1075629 “Women’s Cushion Sporty Flat,” will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for other persons; valued over $2.50 per pair…for women. The rate of duty will be 10% 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, the footwear 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."
We are returning the sample as you requested.
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