CLA-2-64:OT:RR:NC:N4:447
Mr. Roger Crain
Harmonized Tariff Services, LLC
11901 Reynolds Avenue
Potomac, MD 20854-3334
RE: The tariff classification of footwear from China
Dear Mr. Crain:
In your letter dated January 13, 2011 you requested a tariff classification ruling on behalf of your client, Aldo Group international.
This ruling is being issued based upon the results of a laboratory analysis provided by you on the submitted sample. This information may be verified at the time of importation.
The submitted half pair samples identified as styles Apt. 9 APHAMPSHIRE and Apt.9 APMONTEGO, are men’s size 9, closed toe/closed heel slip-on and lace-up dress shoes, respectively, with rubber/plastics uppers. You provided a “Report of Laboratory Analysis” from your sister company Customs Laboratory Services, LLC, the results of which shows a molded rubber/plastics outer sole for each shoe which overlaps the upper by ¼ of an inch or more around 63.6 percent and 64.1 percent of the shoe’s perimeter, respectively, which is substantial enough to constitute a foxing or foxing-like band. The shoes are not protective against water, oil, grease or chemicals or cold or inclement weather. In a subsequent conversation with our office, you provided an F.O.B. value of $10.93 per pair for each shoe.
The applicable subheading for styles Apt. 9 APHAMPSHIRE and Apt.9 APMONTEGO will be 6402.99.8031, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; footwear not 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; valued over $6.50 but not over $12/pair: other: for men. The rate of duty will be 90 cents/pr. + 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/.
Submitted sample Apt.9 APMONTEGO is not marked with the country of origin. Therefore, if imported as is, it 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