CLA-2-64:OT:RR:NC:N4:447
Mr. Len Gevertzman
Vida Shoes International, Inc.
29 West 56th Street
New York, NY 10019
RE: The tariff classification of footwear from China
Dear Mr. Gevertzman:
In your ruling request dated February 1, 2011 you requested a tariff classification ruling.
The submitted half pair samples identified as styles “TRIPP” and “Serafina” are women’s size 6 above-the-ankle lace-up “casual” boots with outer soles and uppers of rubber/plastics. The functionally stitched suede polyurethane and polyurethane uppers, respectively, feature a one inch wide sweater collar which is stitched to and overlaps the top line of each boot. The sweater collar on each boot accounts for more than ten percent of the external surface area of the upper. Each boot has metal eyelets which constitute accessories or reinforcements. You provided an F.O.B. value of $10.75 per pair and $8.00 per pair, respectively.
The applicable subheading for styles “TRIPP” and “Seraphina” will be 6402.91.8051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; which is not "sports footwear"; which covers the ankle and does not have a protective metal toe-cap; in which each of the upper’s external surface area is not over 90% rubber and/or plastics (including accessories and reinforcements); which is not designed to be a protection against water, oil or cold or inclement weather; valued over $6.50 but not over $12/pair: other: for women: other. 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/.
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