CLA-2-64:OT:RR:NC:N3:447
Ms. Sharon Pearce
Jack Lewin Associates TCM International
P.O. Box 66381
Chicago, IL 60666
RE: The tariff classification of footwear from China
Dear Ms. Pearce:
In your letter dated April 7, 2014 you requested a tariff classification ruling on behalf of Aldi.
The submitted half-pair sample, identified as article no. 140327, is a unisex lace-up “athletic” shoe which does not cover the ankle. The upper is made from a textile cotton canvas. You state that the outer sole is made from rubber/plastic. It features a foxing or foxing –like band, metal grommeted vent holes and a rubber/plastic toe bumper. You provided an F.O.B. cost of $4.00 per pair.
The applicable subheading for the unisex “athletic” shoe, article no. 140327 will be 6404.11.7960, 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 over $3 but not over $6.50/pair: having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive; footwear having a foxing or a foxing-like band and soles which overlap the upper other than at the toe or heel; other: for women. The rate of duty will be 90 cents/pr. + 37.5 percent 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/.
Article no. 140327 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