CLA-2-64:OT:RR:NC:N3:447
Mr. Jeff Thayer
Triple T Trading, Ltd.
6026 31st Avenue, NE
Marysville, WA 98271
RE: The tariff classification of footwear from China
Dear Mr. Thayer:
In your letter dated February 25, 2014 you requested a tariff classification ruling.
The submitted half-pair sample identified as style “SHCVLTB,” is a men’s athletic shoe with a 100% cotton canvas textile material upper that does not cover the ankle. The upper has three hook and loop closure straps across the instep that secure the shoe to the wearer’s foot. The rubber or plastics outer sole has textile material applied to it that does not appear to have the strength or durability of a textile outer sole. There is a foxing band that is applied or molded to the outer sole which overlaps the upper by the requisite ¼ of an inch and substantially encircles the entire shoe. You provided an F.O.B. value not over $3/pair.
The applicable subheading for the men’s athletic shoe identified as style “SHCVLTB” will be 6404.11.5130, Harmonized Tariff Schedule of the United States (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 not over $3/pair: other: footwear with uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: for men. The rate of duty will be 7.5% 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 sample is not marked with the country of origin. Therefore, if imported as is, it 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: [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division