CLA-2-64:OT:RR:NC:N4:447
Ms. Deirdre R. Coleman
Reilly International
1555 N. Michael Drive
Wood Dale, IL 60191
RE: The tariff classification of footwear from China/Vietnam
Dear Ms. Coleman:
In your letter dated February 25, 2010 you requested a tariff classification ruling on behalf of ISA Traekso for five samples of women’s/men’s/children’s shoes identified below.
This ruling is being issued based upon the accuracy of your statements and the Interim Footwear Invoices provided by you regarding the percentage measurements of the materials used to manufacture these shoes. This information may be verified at the time of importation.
Article 4 is identified by you as a children’s/ladies below-the-ankle closed toe/closed heel slip-on “ballerina” slipper with an outer sole composed of rubber/plastics and an upper of 100% cotton. There is a textile ribbon bow stitched to the vamp of the slipper and the F.O.B value is $1.50/pair.
The applicable subheading for Article 4, children’s/ladies slipper will be 6404.19.2520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear of the slip-on type: less than 10 percent by weight of rubber or plastics: with uppers of vegetable fibers: house slippers: other. The rate of duty will be 7.5% ad valorem.
Article 5 is identified by you as a children’s/ladies below-the-ankle closed toe/closed heel slip-on “ballerina” slipper with an outer sole and upper composed of 100% textile materials, i.e. cotton. There is a textile bow stitched to the vamp of the slipper and the F.O.B. value is $1.50/pair.
The applicable subheading for Article 5, children’s/ladies slipper will be 6405.20.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: for women. The rate of duty will be 7.5% ad valorem.
Article 13 is identified by you as a unisex below-the-ankle lace-up hiking shoe with an outer sole composed of rubber/plastics. The Interim Footwear Invoice provided by you indicates that the constituent material having the greatest external surface area of the upper (excluding accessories or reinforcements) is leather. The material composition breakdown by percentage is 44% leather,
21% rubber/plastics and 35% textile materials. The F.O.B. value is $7.00/pair.
The applicable subheading for Article 13, unisex hiking shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10% ad valorem.
Article 14 is identified by you as a unisex below-the-ankle lace-up “Balance Wellness” shoe which has an outer sole composed of rubber/plastics. The shoe features certain characteristics of an athletic shoe such as a foxing or foxing-like band, a padded tongue, foot-bed and collar, a secure means of closure and general athletic appearance. As such, it is considered to be an athletic shoe. The Interim Footwear Invoice provided by you indicates that the constituent material having the greatest external surface area of the upper (excluding accessories or reinforcements) is rubber/plastics. The material composition breakdown by percentage is 87% rubber/plastics and 13% textile materials. The F.O.B. value is $10.00/pair.
The applicable subheading for Article 14, unisex shoe will be 6402.99.8005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $6.50 but not over $12.00/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 90 cents/pair + 20% ad valorem.
Article 15 is identified by you as a children’s below-the-ankle “sneaker” with an outer sole composed of rubber/plastics. The Interim Footwear Invoice provided by you indicates that the constituent material having the greatest external surface area of the upper (excluding accessories or reinforcements) is 100% leather. The shoe is secured to the foot by means of three hook and loop Velcro® closures across the instep. Be advised that the shoe does not possess any of the characteristics which would classify it as a “sneaker” (athletic footwear). The F.O.B. value is $7.00/pair.
The applicable subheading for Article 15, children’s shoe will be 6403.99.9071, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles of rubber, plastics, leather of composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair: other: other: other. 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 samples are not marked with the country of origin. Therefore, if imported as is, they 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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division