CLA-2-64:OT:RR:NC:SP:247
Mr. Mickey Green
Commonwealth Hosiery Mills, Inc.
4964 Island Ford Rd.
Randleman, NC 27317-0939
RE: The tariff classification of footwear from China
Dear Mr. Green:
In your letter dated February 4, 2009 you requested a tariff classification ruling.
The submitted sample is identified as a rain cover for high heel shoes, your style # F897. This footwear item is an overshoe with a rubber/plastic upper and a separately applied rubber/plastic traction outsole. You state that it is designed to be worn over a pair of women’s high heel shoes as a protection against water during rain and/or inclement weather. The rain cover overshoe has a plastic slide fastener closure at the instep and features a cinched hole at the back that tightly fits around the heel of a women’s high heeled shoe.
The applicable subheading for the rain cover overshoe, style # F897, will be 6402.99.3350, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: not covering the ankle: other: footwear designed to be worn over or in lieu of other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather…for women. The rate of duty will be 37.5% 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