CLA-2-64:OT:RR:NC:N4:447
Mr. W.J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Avenue
Hawthorne, CA 90250
RE: The tariff classification of footwear parts from China
Dear Mr. Gonzalez: In your letters dated December 29, 2011 and February 6, 2012 submitted by you on behalf of your client, Palos Verdes Footwear, Inc., you requested a tariff classification ruling. The submitted samples which you identify as footwear parts, styles “Horizon,” “Leaf” and “Zachariah,” are leather sandal upper parts as depicted in the accompanying photographs provided by you.
The applicable subheading for these three samples, “Horizon,” “Leaf” and “Zachariah,” will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for uppers and the parts thereof, which are not formed uppers and in which the upper's external surface is predominately leather. The general rate of duty will be Free.
The submitted sample which you identify as footwear parts, style “Nieto,” is a cotton sandal upper part as depicted in the accompanying photograph provided by you.
The applicable subheading for style “Nieto” will be 6406.10.7700, HTSUS, which provides for uppers and the parts thereof; which are not formed uppers; in which the upper's external surface is predominately cotton; other. The general rate of duty will be 11.2% ad valorem.
The submitted sample which you identify as footwear parts, style “Cyclone,” is a predominately synthetic textile sandal upper part as depicted in the accompanying photograph provided by you.
The applicable subheading for style “Cyclone” will be 6406.10.9040, HTSUS, which provides for uppers and the parts thereof; which are not formed uppers; other: other: other: of man-made fibers. The general rate of duty will be 4.5% ad valorem.
Subheading 6406.10.9040, HTSUS, falls within textile category 669. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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/.
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