CLA-2-64:OT:RR:NC:N2:247
Ms. Cheryl Vandergraff
DC Shoes, Inc.
1333 Keystone Way Unit A
Vista, CA 92081
RE: The tariff classification of footwear from China
Dear Ms. Vandergraff:
In your letter dated November 14, 2008 you requested a tariff classification ruling.
The submitted sample, identified as “Men’s General SN,” is a men’s athletic-type shoe that does not cover the wearer’s ankle. The shoe has a functionally stitched rubber/plastics material upper with a padded tongue, a lace closure and a cemented-on molded rubber/plastic bottom with sidewalls that overlap and encircle the upper with a foxing-like band. You have informed this office by telephone that the shoe will be valued at over $12.00 per pair.
The applicable subheading for the athletic-type shoe, “Men’s General SN,” will be 6402.99.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area measures over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $12.00 per pair. The rate of duty will be 20% 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."
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