CLA-2-64:OT:RR:NC:N4:447
Ms. Lisa DeFelice
Parigi Enterprises-Hartstrings, LLC
270 East Conestoga Road
Strafford, PA 19087
RE: The tariff classification of footwear from China
Dear Ms. DeFelice:
In your letter dated December 9, 2011 you requested a tariff classification ruling on four styles of children’s footwear.
The submitted sample identified as style #15436, is a girl’s closed toe/heel slip-on “ballet flat” with a rubber or plastics outer sole and upper that does not cover the ankle. The shoe features a rubber or plastics bow attached to the vamp and an elasticized top line which helps secure the shoe to the wearer’s foot. It does not have a foxing or a foxing-like band and it is not “protective.”
The applicable subheading for the children’s shoe will be 6402.99.3171, 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% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: other. The rate of duty will be 6% ad valorem.
The submitted sample identified as style K9156 “Penny Loafer,” is a boy’s below-the-ankle closed toe/heel slip-on shoe with a rubber or plastics outer sole and leather upper.
The submitted sample identified as style #23136 “Boat Shoe,” is a boy’s below-the-ankle closed toe/heel slip-on shoe with a rubber or plastics outer sole and leather upper. It has a lace-up closure which when tightened, helps secure the shoe to the wearer’s foot.
The applicable subheading for the boys’ shoes identified as style K9156 “Penny Loafer” and style #23136 “Boat Shoe” will be 6403.99.6090, HTSUS, which provides for footwear with outer soles of rubber or plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for men, youths and boys: other: other: other. The rate of duty will be 8.5% ad valorem.
The submitted sample identified as style J5406, is a girl’s open toe/heel thong sandal with a rubber or plastics outer sole and leather upper. Attached to the center of the V-shaped upper with Velcro® is a decorative “floral” ornament which when removed, does not render the sandal unserviceable as footwear. This ornament is considered a “loosely attached appurtenance” and is excluded from the external surface area measurement of the upper. In a subsequent telephonic communication with our office, you provided an F.O.B. value of $12.30/pair.
The applicable subheading for the girl’s sandal identified as style J5406 will be 6403.99.9071, HTSUS, which provides for footwear with outer soles of rubber or plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: 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/.
Styles K9156 and 23136 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,
Thomas J. Russo
Director
National Commodity Specialist Division