CLA-2-64:OT:RR:NC:N4:447
Ms. Jennifer Dalesandro
American Shipping Company, Inc.
250 Moonachie Road, 5th Floor
Moonachie, NJ 07074
RE: The tariff classification of footwear from China
Dear Ms. Dalesandro:
In your letter dated July 29, 2009 you requested a tariff classification ruling for three footwear styles. You have submitted samples identified as follows:
“Tess” Style 051769 is a women’s open toe/heel sandal with a hook & loop closure heel strap. The outer sole and upper are identified as rubber/plastics. There is a decorative braiding encircling the shoe at the top of the outer sole component. You ask if the 40-60 rule applies to sandals when it comes to substantial encirclement of a foxing-like band.
A foxing may be described as a band, i.e., a strip serving to join, hold together or integrate the sole and the upper of footwear. It may be a thin flat encircling strip, strap, or flat belted material serving chiefly to bind or contain the sole and the upper. A foxing-like band has the same, or nearly the same appearance, qualities, or characteristics as the foxing appearing on the traditional sneaker or tennis shoe. CBP has taken the position that foxing or foxing-like band must encircle or substantially encircle the entire shoe in order to be considered as such.
The "40-60" rule is a guideline used by CBP to assist in making a determination pertaining to encirclement. Generally, under this rule, an encirclement of less than 40% of the perimeter of the shoe by the band does not constitute a foxing or foxing-like band. An encirclement of between 40% to 60% of the perimeter of the shoe by the band may or may not constitute a foxing or a foxing-like band depending on whether the band functions or looks like a foxing. An encirclement of over 60% of the perimeter of the shoe by the band is always considered substantial encirclement.
In regard to “Tess” Style 051769, although the overlap is between 40-60 percent, it is the opinion of this office that given the placement, extent and appearance of the overlap, as well as the type of footwear involved, the shoe does not have a foxing or foxing-like band.
The applicable subheading for “Tess” Style 051769 will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not protective: other, for women. The rate of duty will be 6 percent ad valorem.
“Eastlake” Style 051709 is a women’s open heel clog shoe with an outer sole and upper of rubber/plastics. The shoe has a removable textile fleece liner secured to the upper by two snap closure buttons. The snap button closures penetrate the upper and preclude “waterproof” classification. You ask if the textile liner will influence the classification regarding external surface area of the upper calculations. The removable textile liner is tactile and visible around the collar and is included in external surface area of the upper calculations.
The applicable subheading for “Eastlake” Style 051709 will be 6402.99.3350, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: 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 percent ad valorem.
“Southlake” Style 051765 is a women’s open toe/heel sandal with a one-piece outer sole/upper of rubber/plastics. The shoe has a separate cemented-in foot bed precluding classification as “produced in one piece by molding.”
The applicable subheading for the “Southlake” Style 051765 will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not protective: other, for women. The rate of duty will be 6 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/.
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