CLA-2-64:OT:RR:NC:N4:447
Ms. Michelle Fudalik
Stride Rite Sourcing International, Inc.
191 Spring Street
P.O. Box 9191
Lexington, MA 02420-9191
RE: The tariff classification of footwear from China
Dear Ms. Fudalik: In your letter dated November 20, 2012 you requested a tariff classification. The submitted half pair sample identified as stock #872088 is a girl’s closed toe/closed heel slip-on shoe with a rubber or plastics outer sole and a predominately rubber or plastics upper that covers the ankle. Attached to the rear of the shoe’s topline is an approximately ¾ inch wide elasticized textile strap which appears to cover at least half the ankle bone on the lateral (outside) side, thereby making it a shoe that covers the ankle. This elasticized textile strap is part of the upper and accounts for more than 10% of its external surface area. You suggest classification under subheading 6402.99.49, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear that does not cover the ankle. We disagree with this suggested classification. You provided an F.O.B. value over $6.50 but not over$12/pair.
The applicable subheading for the girl’s slip-on shoe, stock #872088 will be 6402.91.8091, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other than sports footwear; covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; 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 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