CLA-2-64:OT:RR:NC:N4:447
Ms. Vicky Xu
Veggies LLC
2506 Wisconsin Avenue
Downers Grove, IL 60515
RE: The tariff classification of footwear from China
Dear Ms. Xu:
In your undated letter, you requested a tariff classification ruling for five samples of children’s shoes identified below.
The submitted sample identified by you as Item# 0301005, is a girl’s above-the-ankle below-the-knee lace-up boot with an outer sole and upper composed of rubber/plastics. The boot incorporates both a thin textile lining which renders it not protective against cold or inclement weather and a foxing or foxing-like band. The F.O.B. value is $14.00/pair.
The applicable subheading for Item# 0301005, girl’s boot will be 6402.91.9091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: other: valued over $12.00/pair: other: other. The rate of duty will be 20% ad valorem.
The submitted sample identified by you as Item# 0301002, is a girl’s below-the-ankle closed toe/closed heel shoe with an outer sole and upper composed of rubber/plastics. The shoe is secured to the foot by means of two hook and loop Velcro® closures across the instep. The two closures and the lateral side of the upper contain a total of sixteen 3mm ornamental imitation “diamond chips” embedded into its surface. There are also two floral and two “pinwheel” embroidery decorations on the lateral side of the upper. The “diamond chips” and embroidery ornamentation does not account for more than 10 percent of the external surface area of the upper. The shoe does not have a foxing or a foxing-like band and the F.O.B. value is $3.80/pair.
The applicable subheading for Item# 0301002, girl’s shoe will be 6402.99.3171, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories and reinforcements) is rubber or plastics (except footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper and except 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): other: other: other: other. The rate of duty will be 6% ad valorem.
The submitted sample identified by you as Item# 0301001, is a girl’s size 13 below-the-ankle open toe/closed heel shoe with an outer sole composed of rubber/plastics and an upper of 100% cotton canvas textile material. The shoe is secured to the foot by means of a textile strap which is sewn to the medial side of the shoe, crosses over the instep and fastens to the lateral side with Velcro®. The F.O.B value is $2.58/pair.
The applicable subheading for Item# 0301001, girl’s shoe will be 6404.19.2590, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear with open toes or open heels; not less than 10% by weight of rubber or plastics: with uppers of vegetable fibers: other: other. The rate of duty will be 7.5% ad valorem.
The submitted sample which you identify as Item# 0301004, is a girl’s below-the-ankle closed toe/closed heel shoe with the outer soles’ constituent material having the greatest surface area in contact with the ground being rubber/plastics. The upper is composed of textile materials and is decorated with sequin flower-like ornamentation. The shoe also features two hook and loop closures across the instep and has an F.O.B. value of $12.00/pair.
The applicable subheading for Item# 0301004, girl’s shoe will be 6404.19.8090, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $6.50 but not over $12/pair: other. The rate of duty will be 90 cents / pair + 20% ad valorem.
Your inquiry does not provide enough information for us to issue a classification ruling on Item# 0301003 identified by you as a girl’s shoe with an outer sole of rubber and cloth compounds. The sample submitted does not appear to be composed of textile. Please provide a complete description of the manufacturing process involving the outer sole. When is it added to the other materials or applied to the outer sole? When this information is available, you may wish to consider resubmission of your request for this item.
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