CLA-2-64:OT:RR:NC:N4:447
Ms. Yvette Perez
R. Ige & Co., Inc.
4723 Marine Avenue
Lawndale, CA 90260
RE: The tariff classification of footwear from China
Dear Ms. Perez:
In your letter dated December 4, 2013 you requested a tariff classification ruling for two styles of footwear.
The submitted half-pair sample identified as style #60081-1, is a women’s size 6 open toe/open heel platform wedge sandal with a rubber or plastics outer sole. The two part rubber or plastics strap upper is attached to a wooden base with decorative metal screws. The rear portion of the upper has a heel and ankle strap with a metal buckle closure on its lateral side. The decorative metal screws and metal buckle do not account for more than 10 percent of the upper’s external surface area. The sandal also features a padded rubber or plastics insole.
The submitted half-pair sample identified as style #5159-4, is a women’s size 6 open toe/open heel sandal with a rubber or plastics outer sole. The rubber or plastics strap upper at the vamp of the sandal is approximately one and a half inches wide and is attached to a wooden base with decorative metal screws. It also features a non-functional metal buckle and a padded rubber or plastics insole. The decorative metal screws and metal buckle do not account for more than 10 percent of the upper’s external surface area.
The applicable subheading for both women’s sandals, style #’s 60081-1 and 5159-4 will be 6402.99.2360, 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% 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; footwear made on a base or platform of wood; for women. The rate of duty will be 8% ad valorem.
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.”
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/.
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