CLA-2-64:OT:RR:NC:N4:447
Mr. Jerry Mazur
Ragg Importing Company Inc. 1710 E. Monticello Ct. Ontario, Canada 91761
RE: The tariff classification of footwear from China
Dear Mr. Mazur: In your letter dated February 28, 2012 you requested a tariff classification ruling. The submitted sample identified as style RG3157 “The Gina,” is a girl’s open toe/closed heel sandal which has a rubber or plastics outer sole. The rubber or plastics upper features four straps at the vamp and two functional straps at the ankle with conventional buckle closures on the lateral side. These two straps cover at least half of the lateral ankle bone and makes the sandal “footwear that covers the ankle” for tariff purposes. Connected to the vamp and ankle straps is an instep strap which is decorated with plastic “jewel-like” ornamentation. The sandal has a three inch slide fastener closure at the heel (an accessory or reinforcement) which does not account for more than 10% of the external surface area of the upper. The applicable subheading for the girl’s sandal, style RG3157 “The Gina” will be 6402.91.4061, 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; in which the upper’s external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); except footwear having a foxing or a foxing-like band and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; other. The rate of duty will be 6% ad valorem.
The submitted samples identified as styles RG3154 and RG3101, “The Candace” and “For the Sole,” respectively, are girl’s open toe/heel sandals which have rubber or plastics outer soles. The two part rubber or plastic uppers which do not cover the ankle, consist of Velcro® strap closures at the vamp and ankle and are decorated with plastic sequin and “jewel-like” ornamentation on each of their respective vamps.
Style RG3043 “The Peyton,” is a girl’s closed toe/heel shoe which has a rubber or plastics outer sole. The shoe is substantially covered with decorative plastic glitter (an accessory or reinforcement) which appears to be glued to a rubber or plastics substrate, thereby making the external surface of the upper over 90 percent rubber or plastics for tariff purposes. The shoe does not cover the ankle and features a Velcro® strap closure at the instep.
The applicable subheading for styles RG3154, RG3101 and RG3043 “The Candace,” “For the Sole” and “The Peyton,” respectively, will be 6402.99.3171, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear”; which does not cover the ankle and does not have a protective metal toe-cap; in which the upper’s external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); except footwear having a foxing or a foxing-like band and except footwear designed to be worn over, or in lieu of, other footwear as a protection 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 RG3153 “The Tilly,” is a girl’s open toe/heel sandal which has a rubber or plastics outer sole. The textile upper which does not cover the ankle is decorated with ornamental plastic sequins and flowers (accessories or reinforcements) and has a Velcro® heel strap which closes on the lateral side.
The applicable subheading for the girl’s sandal, style RG3153 “The Tilly” will be 6404.19.3980, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports footwear; footwear with open toes or open heels: footwear that is not less than 10 percent by weight of rubber or plastics; other: other: other. The rate of duty will be 37.5% ad valorem.
The submitted sample identified as style RG3165 “The Stacey,” is a girl’s closed toe/heel shoe which has a rubber or plastics outer sole. The textile upper which does not cover the ankle is decorated with ornamental plastic sequins (accessories or reinforcements) and has a Velcro® strap closure at the instep. You provided an F.O.B. value of $6.99/pair.
The applicable subheading for the girl’s shoe, style RG3165 “The Stacey” will be 6404.19.8990, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports footwear; other: valued over $6.50 but not over $12/pair: other: 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,
Thomas J. Russo
Director
National Commodity Specialist Division