CLA-2-64:OT:RR:NC:N4:447
Mr. Troy Clarke
CBT International, Inc.
249 East Ocean Blvd., Suite 650
Long Beach, CA 90802
RE: The tariff classification of footwear from China
Dear Mr. Clarke:
In your ruling request dated September 9, 2011 you requested a tariff classification ruling on behalf of your client, Eurostar Brands, Inc.
The submitted half pair sample identified as style “ACE MBR PBR,” is a men’s “casual” lace-up boot with a rubber or plastics outer sole and upper which covers the ankle. The functionally stitched suede polyurethane upper features a non-removable textile lace (accessory or reinforcement) along each side. Contrary to the Interim Footwear Invoice provided by you, the boot does have a unit molded sole which overlaps the upper by ¼ of an inch and substantially encircles the entire boot, thereby constituting a foxing or a foxing-like band. You provided an F.O.B. value of $8.50 per pair.
The applicable subheading for style “ACE MBR PBR” will be 6402.91.8021, 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; which does have a foxing or a foxing-like band; 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 men: 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 sample 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