CLA-2-64:OT:RR:NC:N4:447
Mr. Sam Thiagaraj
John Lobb, Ltd.
9 St. James’s Street
London, UK SW1A 1EF
RE: The tariff classification of footwear from the United Kingdom
Dear Mr. Thiagaraj:
In your electronic ruling submitted on February 18, 2013 and your follow-up letter dated February 27, 2013, you requested a tariff classification ruling for two shoes (only one sample provided).
In your letter dated February 27, 2013 you requested a tariff classification ruling for a handmade men’s shoe (no sample or style name provided) with a leather outer sole and leather upper that covers the ankle. You contend that the shoe is not sports footwear, does not have a metal toe-cap and is of welt construction. You also claim that the shoe is made on a wooden form. Please note that this is not the same as the tariff classification of ‘footwear made on a base or platform of wood.’ We will presume that the upper is other than pigskin. You also requested that a tariff classification be given for the same style shoe for women.
The applicable subheading for the men’s shoe that covers the ankle will be 6403.51.3030, 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 with outer soles of leather: covering the ankle: other: welt footwear: for men: other. The rate of duty will be 5% ad valorem.
The applicable subheading for the women’s shoe that covers the ankle will be 6403.51.3060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear with outer soles of leather: covering the ankle: other: welt footwear: for women. The rate of duty will be 5% ad valorem.
The submitted half pair sample (no style name provided), is a handmade men’s lace-up dress shoe with a leather outer sole and leather upper that does not cover the ankle. You state in your letter that the shoe is not sports footwear, does not have a metal toe-cap and is of welt construction. We will presume that the upper is other than pigskin. You also requested that a tariff classification be given for the same style shoe for women.
The applicable subheading for the men’s dress shoe will be 6403.59.3040, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear with outer soles of leather: other: other: welt footwear: for men: other. The rate of duty will be 5% ad valorem.
The applicable subheading for the women’s dress shoe will be 6403.59.3060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear with outer soles of leather: other: other: welt footwear: for women. The rate of duty will be 5% 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.”
Additionally, London, Paris and New York appear on the heel portion of the insole. Section 134.46 of the Customs Regulations (19 CFR 134.46) provides that: In any case in which the words “United States,” or “American,” the letters “U.S.A.,” any variation of such words or letters, or the name of any city or location in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced appear on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such words, letters or name, and at least in a comparable size, the name of the country of origin preceded by “Made in,” “Product of,” or other words of similar meaning.
As requested, the submitted sample is being returned to you.
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