CLA-2-64:OT:RR:NC:N4:447
Mr. Dennis Awana
Inter-Orient Services
1455 Monterey Pass Road, Suite #205
Monterey Park, CA 91754
RE: The tariff classification of footwear from China
Dear Mr. Awana:
In your letter dated February 25, 2013 you requested a tariff classification ruling on behalf of your client, Fortune Footwear, Inc.
The submitted samples identified as style number “CB6511A,” is a women’s slip-on “ballerina flat” shoe which has two (one at the forefoot and the other at the heel) oval shaped rubber or plastics pads that contact the ground when worn and represent the outer sole. These pads do not overlap the upper by the requisite ¼ of an inch to constitute a foxing-like band. The 100% polyester textile upper (which does not cover the ankle) consists of printed fabric and has a textile bow that is attached at the vamp with minimal stitching, the removal of which would not render the shoe unsuitable as footwear. This textile bow is considered a “loosely attached appurtenance” and is not included in the external surface area measurement of the upper. There is elasticized rubber or plastics edging around the top line which secures the shoe to the wearer’s foot.
In addition to the ballerina flat shoe, you submitted a 100% polyester textile “pouch” which will be used to carry the pair of ballerina flat shoes when not in use. The pouch is approximately six inches high by nine inches wide and has a textile braided drawstring closure and shoulder strap. The exterior of the pouch consists of the same printed fabric as the exterior of the shoe. In a subsequent conversation with our office, you stated that both the shoes and the pouch will be imported together for retail sale as a “set.”
In order to qualify as a set for tariff purposes, the components of the set must meet all of the following criteria as defined in the Explanatory Note X (b) to GRI 3(b): For the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which: (a) consist of at least two articles which are, prima facie, classifiable in different headings... (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards). We agree that the shoe and pouch meet the criteria for classification as a set for tariff purposes, with the shoe possessing the essential character of the set.
The applicable subheading for the women’s slip-on ballerina flat shoe, style name “CB6511A” will be 6404.19.3960, 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 textile materials: footwear with outer soles of rubber or plastics: not sports footwear; footwear not designed to be a protection against cold or inclement weather and not having a foxing or a foxing-like band; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5% 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 samples 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