CLA-2-64:OT:RR:NC:N4:447
Ms. Jennifer Dalesandro
American Shipping Company Inc.
881 Route 83
Bensenville, IL 60106
RE: The tariff classification of footwear from China
Dear Ms. Dalesandro:
In your letter dated May 8, 2009, on behalf of Amerimark Direct, LLC, you requested a tariff classification ruling.
The submitted sample, identified as “York” Zip boot, style 051109, is a women’s high-top shoe/boot with a predominately rubber/plastics material upper assembled by functional stitching. The boot upper includes a slide fastener closure over a rubber/plastic tongue at the instep and an approximately 1-inch wide padded textile topline collar. The boot also has a unit molded rubber/plastic bottom with molded sidewalls that overlap and encircle the upper at the sole with a foxing or foxing-like band. You have informed this office by telephone that the boot will be valued at over $6.50 but not over $12.00 per pair.
The applicable subheading for the women’s “York” Zip boot, style 051109, will be 6402.91.8051, 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 covers the ankle; which has a foxing or 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 $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 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."
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