CLA-2-64:OT:RR:NC:N3:447
Ms. Sandy Pray
VCS Group, LLC
411 W. Putnam Ave
Greenwich, CT 06830
RE: The tariff classification of a woman’s leather sandal from China
Dear Ms. Pray:
In your letter dated March 31, 2014, you requested a tariff classification ruling.
The sample submitted with your letter, identified as VCS-CAPRIA, is a woman’s slip-on sandal. The upper consists of a wide leather strap across the instep and a narrow leather strap with a metal accessory around the big toe. It has a leather-wrapped rubber/plastic contoured midsole and a leather outer sole. As per our telephone conversation, the shoes will be imported in boxes bearing the “VC Signature” lettering.
The applicable subheading for the VCS-CAPRIA will be 6403.20.0000, 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 leather: Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe. The rate of duty will be free.
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 sample you have submitted does not appear to be properly marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. Both shoes in the pair must be marked with the country of origin.
If the shoes of foreign origin are conspicuously and legibly marked with their country of origin, then marking the unsealed shoe box with the country of origin of the shoes is unnecessary, provided that these boxes have no references to localities other than the shoes' country of origin printed on them. Customs has previously ruled that cardboard shoe boxes are disposable containers excepted from marking with their own country of origin under 19 CFR 134.24(c)(1). See HRL 732283, dated January 19, 1990.
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