CLA-2-64:OT:RR:NC:N4:447
Ms. Shirley Moore
D.B. Group America, Ltd.
5300 Kennedy Road, Suite D
Forest Park, GA 30297
RE: The tariff classification of footwear from Italy
Dear Ms. Moore:
In your letter dated June 1, 2011 you requested a tariff classification ruling on behalf of your client, Sidi America, Inc. for cycling shoes.
The submitted half-pair samples identified as item #’s 10105101410, 10205401370 and 11204122410 are “unisex” cycling shoes with rubber/plastic outer soles which incorporate the provision for the attachment of “cleats.” The two component uppers are textile mesh and “Lorica,” (micro-fibers treated with special resins according to the literature provided by you) which constitutes rubber/plastic for tariff classification purposes. Since you did not provide a component material breakdown by percentage, visual estimation shows that the textile mesh accounts for more than ten percent of the predominantly rubber/plastic uppers. The shoes feature strap closures, do not have a foxing or foxing-like band and are not protective against water, oil, grease or chemicals or cold or inclement weather. You provided F.O.B. values over $12.00/pair for each shoe. The shoes meet the tariff definition of “sports footwear” under Subheading Note 1(a) (b) to Chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS).
The submitted half-pair sample identified as item #10110101410, is a “unisex” ankle-high cycling shoe with a rubber/plastic outer sole which incorporates the provision for the attachment of “cleats.” The two component upper is textile mesh and “Lorica,” the latter of which predominates as the constituent material having the greatest external surface area. The shoe is lined with Gore-Tex® and is considered “protective” against water. You provided an F.O.B. value over $12.00/pair. The shoe meets the tariff definition of “sports footwear” under Subheading Note 1(a) (b) to Chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for item #’s 10105101410, 10205401370, 11204122410 and 10110101410 will be 6402.19.90, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: other: valued over $12/pair. The rate of duty will be 9% 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