CLA-2-64:OT:RR:NC:N4:447
Mr. William D. Hardin
RJ Sports Golf
1783 W. Second Street
Pomona, CA 91766
RE: The tariff classification of footwear from China
Dear Mr. Hardin:
In your letter received on May 17, 2013 and your follow-up letter dated June 14, 2013, you requested a tariff classification ruling for two samples of unisex golf sandals.
The submitted sample identified as sample #2, style “Golf Sandal,” is a unisex open toe/open heel sandal with a rubber or plastics outer sole. The upper has three hook and loop closure straps (one at the vamp, one at the instep and another at the heel) which are connected to a “cage-like” upper component that is attached to either side of the sole. This upper component consists of polyurethane rubber or plastics overlays that are stitched to a polyurethane substrate. The upper’s external surface is rubber or plastics.
The applicable subheading for the unisex sandal identified as sample #2, style “Golf Sandal” will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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): other: other: other: for women: other. The rate of duty will be 6 percent ad valorem.
The submitted sample identified as sample #1, style “Golf Sandal,” is a unisex open toe/open heel sandal with a rubber or plastics outer sole. The upper has three hook and loop closure straps (one at the vamp, one at the instep and another at the heel) which are connected to a “cage-like” upper component that is attached to either side of the sole. This upper component consists of polyurethane rubber or plastics overlays that are stitched to a neoprene textile substrate. These overlays are lasted under and cemented to the top of the sole and add structural strength to the upper. Consequently, the constituent material having the upper’s greatest external surface area is predominately rubber or plastics. The exposed areas of the neoprene textile, the textile pull tab and the embroidered textile “RJ” logo, all account for more than ten percent of the upper’s external surface area.
The applicable subheading for the unisex sandal identified as sample #1, style “Golf Sandal” will be 6402.99.4960, 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; other: footwear with open toes or open heels; other: other: for women. The rate of duty will be 37.5 percent 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