CLA-2-64:OT:RR:NC:N4:447
Mr. Michael R. Spano
Michael R. Spano & Co., Inc.
190 McKee Street
Floral Park, NY 11001
RE: The tariff classification of footwear from China
Dear Mr. Spano:
In your letter dated October 18, 2012 you requested a tariff classification ruling on behalf of your client, Aerogroup International, Inc.
The illustration of a sample identified as style W4376-02 “Rock Solid,” is a women’s closed toe/closed heel slip-on casual shoe with a rubber or plastics outer sole and upper. The illustration provided by you shows what appears to be a foxing band which is applied or molded at the sole and which overlaps the upper by the requisite ¼ of an inch. This band completely encircles the perimeter of the shoe. The shoe also incorporates edging at the top line (an accessory or reinforcement) which is presumed to be rubber or plastics based upon your description. The shoe is not “protective.” You provided an F.O.B. value of $12.00/pair and over $12.00/pair for shoes with a wide width.
The applicable subheading for the women’s slip-on shoe, style W4376-02 “Rock Solid” will be 6402.99.8061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: not covering the ankle; not incorporating a protective metal toe-cap; having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; footwear that is not protective; footwear of the slip-on type which has a foxing or a foxing-like band; valued over $6.50 but not over $12/pair: other: for women. The rate of duty will be 90 cents/pair + 20% ad valorem.
The applicable subheading for the women’s slip-on shoe in a wide width, style W4376-02 “Rock Solid” will be 6402.99.9061, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: not covering the ankle; not incorporating a protective metal toe-cap; having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; footwear that is not protective; footwear of the slip-on type which has a foxing or a foxing-like band; valued over $12/pair: other: for women. The rate of duty will be 20% ad valorem.
The submitted sample identified as style W4372-01 “Summertime,” is similar to style “Rock Solid” (as stated by you), except that it features an ornamental non-functional plastic bow at the vamp and has a predominately textile upper (over 51%). It also has a rubber or plastics foxing band which is stitched to the sole, overlaps the upper by the requisite ¼ of an inch and substantially encircles the perimeter of the shoe. The outer sole is rubber or plastics. The upper has rubber or plastics edging at the top line (an accessory or reinforcement). You provided an F.O.B. value of $12.00/pair and over $12.00/pair for shoes with a wide width.
The applicable subheading for the women’s slip-on shoe style W4372-01 “Summertime,” will be 6404.19.8960, 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: other: other: valued over $6.50 but not over $12/pair: other: for women. The rate of duty will be 90 cents/pair + 20% ad valorem.
The applicable subheading for the women’s slip-on shoe in a wide width, style W4372-01 “Summertime,” will be 6404.19.9060 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: other: other: valued over $12/pair: other: for women. The rate of duty will be 9% 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,
Thomas J. Russo
Director
National Commodity Specialist Division