CLA-2-64:OT:RR:NC:N4:447
Ms. Micki Chavira
CSL Customs Service Express, Inc.
17523 Susana Road
Rancho Dominguez, CA 90221
RE: The tariff classification of footwear from China
Dear Ms. Chavira:
In your letter dated August 1, 2013 you requested a tariff classification ruling on behalf of your client, Shoe Source, Inc. for 5 women’s boots.
This ruling is being issued based upon the Interim Footwear Invoices provided by you regarding the majority percentage of the external surface area of the uppers. This information may be verified at the time of importation.
The submitted sample identified by you as style “LA01-black,” is a women’s lace-up “fashion” boot with both a rubber or plastics outer sole and upper that covers the ankle. The boot has a slide fastener closure on its medial side and two non-functional strap closures at its rear. It does not have a foxing or a foxing-like band and is not “protective.”
The applicable subheading for the women’s fashion boot, style “LA01-black” will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper’s external surface area measures over 90% rubber or plastics (including accessories or reinforcements); which does not have a foxing or a foxing-like band and is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: for women: other. The rate of duty will be 6% ad valorem.
The submitted samples identified by you as style “Factory-02,” “LA04” and “LA06” are women’s lace-up “fashion” boots with both rubber or plastics outer soles and uppers that cover the ankle. These uppers have a slide fastener closure on their medial side and numerous decorative metal studs attached to their surface which account for more than 10 percent of their external surface area. You provided an F.O.B. value over $6.50 but not over $12/pair for each boot.
The submitted sample identified by you as style “LA07,” is a women’s lace-up “fashion” boot with both a rubber or plastics outer sole and upper. The upper has the “male” end of a snap closure approximately three-quarters of the way down on its lateral side and the corresponding “female” end attached to a strap on the inside of the top line. This feature is designed to allow the upper to be turned down and worn in the “cuffed” position. When worn this way, the upper still covers the ankle and exposes a good portion of the textile lining which accounts for more than 10 percent of the upper’s external surface area. You provided an F.O.B. value over $6.50 but not over $12/pair.
The applicable subheading for the women’s fashion boots, style “Factory-02,” “LA04,” “LA06” and “LA07” will be 6402.91.8051, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper’s external surface area does not measure over 90% rubber and/or plastics (including accessories or reinforcements); footwear not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: valued over $6.50 but not over $12/pair: other: for women: other. The rate of duty will be $0.90/pr + 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 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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division