CLA-2-64:OT:RR:NC:N4:447
Ms. Billie Chartier
L.L. Bean, Inc.
15 Casco Street CRC-N
Freeport, ME 04033
RE: The tariff classification of footwear from China
Dear Ms. Chartier:
In your letter dated March 31, 2010 you requested a tariff classification ruling for four samples of girl’s/women’s shoes. Although your letter references four samples, only three samples were submitted.
All four samples identified by you as Item number JSX2, “Mary Jane Ballet Flats,” are closed toe/closed heel flat shoes with outer soles composed of rubber/plastics. You state that all four shoes have uppers made from leather and distinguish them by color name. However, of the three shoes submitted, shoes two and three have a coating/application, respectively, which covers the leather uppers. They all have a strap of the same upper material across the instep that secures the shoe to the foot. You further state that they will be offered for retail sale in sizes 10-13 and 1-6 and have an F.O.B. value over $2.50/pair.
Your letter states that the “chocolate” colored shoe has an upper of suede cow leather and will be classified as such. The “plum berry” colored shoe (a sample of which was not submitted), but was identified in subsequent communication with our office as being identical to the chocolate colored shoe, will be classified the same as the chocolate colored shoe. The leather upper of the “sapphire” colored shoe is coated with a resin spray and the leather upper of the “skylight/silver” colored shoe has a pressed aluminum foil transfer applied to it. Because the uppers of both the sapphire and skylight/silver shoes consist of two materials, they will be classified by the material which gives them their essential character pursuant to GRI 3(b), Harmonized Tariff Schedule of the United States, (HTSUS). Therefore, it is our opinion that the essential character of these uppers is imparted by the leather and will be classified as such.
You suggest that Item #JSX2 “Mary Jane Ballet Flats” sizes 4-6 and 10-3.5 be classified under subheadings 6403.99.9065 and 6403.99.9071, respectively. We disagree with the first subheading only insofar as the ninth and tenth digits of the subheading are concerned. In a telephone conversation with our office, it was disclosed that the uppers are composed of pigskin nubuck and not cow hide leather as referenced in your letter.
The applicable subheading for Item #JSX2 “Mary Jane Ballet Flats” in American women’s size 4 and larger will be 6403.99.9055, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: not covering the ankle; other: other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: with pigskin uppers. The rate of duty will be 10% ad valorem. In sizes up to and including American misses size 3.5, the applicable subheading will be 6403.99.9071, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: not covering the ankle; other: other: not welt footwear; 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