CLA-2-64:OT:RR:NC:N4:447
Ms. Esme Smith
People Footwear
2831 West 32nd
Vancouver, British Columbia, Canada V6L 2B5
RE: The tariff classification of footwear from China
Dear Ms. Smith:
In your letter dated July 3, 2013 you requested a tariff classification ruling for 5 styles of “unisex” footwear.
The submitted half-pair sample identified as style NC-05 “The Senna,” is a unisex closed toe/closed heel slip-on shoe with a rubber or plastics upper. The rubber or plastics outer sole has separate traction dots at the toe and heel areas which originate from inside the shoe and permeate the outer sole. There is a non-functional removable shoe lace that encircles the top line and culminates into a bow at the instep and numerous vent holes on both the medial and lateral sides. The shoe does not have a foxing or a foxing-like band and is not protective.
The applicable subheading for the unisex slip-on shoe, style NC-05 “The Senna” 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% ad valorem.
The submitted half-pair sample identified as style NC-04 “The Lennon,” is a unisex open toe/open heel sandal with a rubber or plastics outer sole. The upper consists of two approximately 1 ¼ inch wide straps at the vamp and instep which you state are textile material, however there are rubber or plastics overlays which completely obscure the textile material substrates, thereby making the upper rubber or plastics for tariff purposes. Each strap has a metal buckle closure (an accessory or reinforcement) which secures the sandal to the wearer’s foot and does not account for more than ten percent of the upper’s external surface area.
The applicable subheading for the unisex sandal, style NC-04 “The Lennon” will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: for women: other. The rate of duty will be 6% ad valorem.
The submitted half-pair sample identified as style NC-02 “The Stanley,” is a unisex lace-up sneaker with a molded rubber or plastics outer sole which overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. You state that the upper (which does not cover the ankle) is predominately (51%) rubber or plastics and provided an F.O.B. value over $6.50 but not over $12/pair.
The applicable subheading for the unisex lace-up sneaker, style NC-02 “The Stanley,” 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 $0.90/pair. + 20% ad valorem.
The submitted half-pair sample identified as style NC-03 “The Spanos,” is a unisex closed toe/closed heel slip-on shoe with a molded rubber or plastics outer sole which overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. The molded rubber or plastics upper has numerous vent holes at the vamp and back of the heel and has an F.O.B value over $6.50 but not over $12/pair.
The applicable subheading for the unisex slip-on shoe, style NC-03 “The Spanos” will be 6402.99.8061, 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: 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; footwear of the slip-on type that has a foxing or a foxing-like band; valued over $6.50 but not over $12/pair: other: for women. The rate of duty will be $0.90/pair + 20% ad valorem.
The submitted half-pair sample identified as style NC-01 “The Phillips,” is a unisex lace-up sneaker with a molded rubber or plastics outer sole which overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. You state that the upper (which does not cover the ankle) is predominately (52.3%) polyester mesh and provided an F.O.B. value over $6.50 but not over $12/pair.
The applicable subheading for the unisex sneaker, style NC-01 “The Phillips” will be 6404.11.8960, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12.00/pair: other: for women. The rate of duty will be $0.90/pair + 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, NC-03 “The Spanos,” NC-04 “The Lennon,” and NC-05 “The Senna” 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division