CLA-2-64:OT:RR:NC:N4:447
Ms. Wynoka Harris
Skechers, USA
225 Manhattan Beach Blvd.
Manhattan Beach, CA 90266
RE: The tariff classification of footwear from China
Dear Ms. Harris:
In your letter dated September 25, 2013 you requested a tariff classification ruling for two styles of footwear.
The submitted half-pair sample identified as style name “Gray Baby Boot,” is an infant’s boot with a rubber or plastics outer sole. The boot has a two component upper consisting of a rubber or plastics “mudguard” that is lasted under and cemented to the top of the outer sole and a textile shaft substrate which is covered with a layer of rubber or plastics, thereby making the upper rubber or plastics for tariff classification purposes. The inside or the boot is fully lined with fleece and has a Thinsulate liner (as stated by you), thereby making it protective against cold and inclement weather. There are two hook and loop closure straps across the instep which secure the boot to the wearer’s foot.
The applicable subheading for the infant’s boot identified as “Gray Baby Boot,” will be 6402.91.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other than sports footwear; covering the ankle: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which is 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. The rate of duty will be 37.5% ad valorem.
The submitted half-pair sample identified as style name “Silver Flowers,” is a girl’s closed-toe/closed heel slip-on shoe with a rubber or plastics outer sole. The textile material upper has an elastic gore at the top of the instep and is completely covered with plastic glitter. There is also decorative textile “flower-shaped” lace material that adorns (but does not completely cover) the upper, which is considered an accessory or reinforcement and is excluded from the upper’s external surface area when determining the tariff heading. We consider the upper to be rubber or plastics for tariff classification purposes. This textile lace material accounts for more the ten percent of the upper’s external surface area and is “added back” in the measurement of the upper’s external surface area when determining the tariff subheading. The shoe does not have a foxing or a foxing-like band and is not “protective.”
The applicable subheading for the girl’s slip-on shoe, style name “Silver Flowers” will be 6402.99.4980, 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 of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners: other: other: other. 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division