CLA-2-64:RR:NC:N4:447
Mr. Raymond Mapa
Diesel USA, Inc. 220 West 19th Street
New York, NY 10011
RE: The tariff classification of footwear from Indonesia and Vietnam
Dear Mr. Mapa: In your letter dated February 27, 2013 you requested a tariff classification ruling for five samples of men’s footwear. The submitted half-pair samples identified as styles G00790 P0087 T8013 “Basket Butch Zip,” G00806 P0118 T4070 “Wil” and G00740 P0073 T3117 “Hi-Culture,” are men’s lace-up boots with rubber or plastics outer soles and predominately leather uppers that cover the ankle. Style “Basket Butch Zip” features a seven inch slide fastener closure on the medial side which extends the entire length of the upper.
The applicable subheading for the men’s boots, styles G00790 P0087 T8013 “Basket Butch Zip,” G00806 P0118 T4070 “Wil” and G00740 P0073 T3117 “Hi-Culture” will be 6403.91.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5% ad valorem.
The submitted half-pair sample identified as style 00G553 P0109 H4932 “Korbin II,” is a men’s lace-up “athletic” shoe with a rubber or plastics outer sole and a predominately leather upper that does not cover the ankle.
The applicable subheading for the men’s athletic shoe style 00G553 P0109 H4932 “Korbin II” will be 6403.99.6040, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: not sports footwear; footwear with outer soles of rubber or plastics which does not cover the ankle; other than welt footwear; for men, youths and boys: tennis shoes, basketball shoes, gym shoes, training shoes and the like, for men: other. The rate of duty will be 8.5% ad valorem.
The submitted half-pair sample identified as style G00735 P0069 H4859 “Slocker,” is a men’s lace-up “athletic” shoe with a rubber or plastics outer sole and a predominately textile upper that does not cover the ankle. The upper features a three and a half inch slide fastener closure on the lateral side which runs parallel to the lacing. In a subsequent communication with our office, you provided an F.O.B. value over $12/pair.
The applicable subheading for the men’s athletic shoe, style G00735 P0069 H4859 “Slocker” will be 6404.11.9020, 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: sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for men: other. The rate of duty will be 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 (with the exception of style G00740 P0073 T3117 “Hi-Culture”) 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