CLA-2-64:OT:RR:NC:N4:447
Ms. Jessica Pickeral
Elan Polo Inc.
630 Melrose Avenue
Nashville, TN 37211
RE: The tariff classification of footwear from China
Dear Ms. Pickeral:
In your letter dated December 10, 2012 you requested a tariff classification ruling.
The submitted half pair sample identified as pattern “Nerf Jogger,” is a children’s lace-up athletic shoe with a rubber or plastics outer sole and a two component material upper which does not cover the ankle. You provided surface area measurements stating that the upper is predominately textile and contend that the plastic overlay does not count as esau. We disagree with this contention since the overlay is lasted under and cemented to the top of the outer sole, thereby providing structural strength to the upper. Consequently, we disagree with your suggested classification under subheading 6404.11.8990, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for in pertinent part; footwear with uppers of textile materials. You provided an F.O.B. value between $6.50 and $12 per pair.
The applicable subheading for the children’s athletic shoe, pattern “Nerf Jogger” will be 6402.99.8005, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear not 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; valued over $6.50 but not over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. 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