CLA-2-64:OT:RR:NC:N4:447
Ms. Ilyse Dawicki
Panalpina, Inc. 800 Calcon Hook Road Alexander Court Two, Suites 3 & 4
Sharon Hill, PA 19079
RE: The tariff classification of footwear parts from Austria
Dear Ms. Dawicki: In your letter dated April 25, 2012 you requested a tariff classification ruling on behalf of your client, B.J. Comfort Zone, Inc. for footwear parts. The submitted half-pair samples identified as item “401” and item “L402,” are wool felt uppers with completely closed bottoms that do not cover the ankle and which have been formed to foot shape by lasting. Also submitted with your request is two rubber or plastics molded soles and two predominately rubber or plastics (58%) polypropylene heel “inserts” (no item numbers provided for the soles and inserts). You state in your letter that the uppers will be imported into the U.S “unassembled.” In a subsequent correspondence sent to our office, you stated that the uppers and soles will neither be imported together nor imported in equal numbers to each other and that assembly varies by order for either style. You provided an F.O.B. value in Euro dollars for each upper, both of which when converted into U.S. dollars are valued over $12/pair. The applicable subheading for the formed uppers, item “401” and item “L402” will be 6406.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for formed uppers in which the external surface of the upper is predominantly textile materials; which is less than 50% leather including any leather accessories or reinforcements; and which is valued over $12.00 per pair. The rate of duty will be 7.5% ad valorem.
The applicable subheading for the rubber or plastics unit molded soles will be 6406.20.0000, HTSUS, which provides for parts of footwear; outer soles and heels, of rubber or plastics. The rate of duty will be 2.7% ad valorem.
The applicable subheading for the heel “inserts” will be 6406.90.3060, HTSUS, which provides for parts of footwear, removable insoles, heel cushions and similar articles; of rubber or plastics: other. The rate of duty will be 5.3% 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