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 28, 2014 you requested a tariff classification ruling on behalf of Aldi.
Style number: ISA-017 is a women’s open toe, open-back slip-on sandal. The upper is comprised of a single rubber/plastics strap with a metal buckle closure across the vamp. It has a contoured midsole made from cork. The outer sole is rubber/plastics. The F.O.B. value is $3.00/pair.
We disagree with your proposed classification of Style number: ISA-017 under subheading 6402.99.2590, Harmonized Tariff Schedule of the United States (HTSUS). That subheading is for youth or children. The submitted sandal is for women.
Style number: ISA-016 is a women’s slip-on shoe that does not cover the ankle. The upper is stated to be made from rubber/plastics. The outer sole is made from rubber/plastics. The vamp is embossed to resemble crocodile leather. The F.O.B. value is $6.00/pair.
We disagree with your proposed classification of Style number: ISA-016 under subheading 6402.99.3171, HTSUS. That subheading is for youth or children. The submitted shoe is for women.
Style number: ISA-008 is a men’s hiking boot that covers the ankle. The upper is made from leather and the outer sole from rubber/plastics. The boot features a lace closure with metal D-ring eyelets and measures approximately 5.5 inches high. It does not contain a metal toe-cap, is not protective or has a welt. The F.O.B. value is $7.00/pair.
Style number: ISA-013 is a women’s open toe, open-back slip-on sandal. The upper is made from leather and the outer sole of rubber/plastics. The upper is formed by a large strap of approximately 2-½ inches in width. Atop that strap is another strap that measures approximately one inch in width with a decorative metal buckle with eyelets. It is made on a base or platform of wood, has no inner sole or protective toe-cap. The F.O.B. value is $5.00/pair.
Style number: ISA-015 is a men’s slip-on shoe that does not cover the ankle. The upper is made from leather and the outer sole from rubber/plastics. It has an elastic gore sewn into the sides which facilitates the insertion of the foot into the shoe. The F.O.B. value is $8.00/pair.
The applicable subheading for Style number: ISA-017 will be 6402.99.2560, HTSUS, which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics: which does not cover the ankle: in which the upper's external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements): which does not have a foxing-like band: which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather: and which is made on a base or platform of cork: for women. The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for Style number: ISA-016 will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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: other: other: for women. The rate of duty will be 6 percent ad valorem.
The applicable subheading for Style number: ISA-008 will be 6403.91.6075, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5 percent ad valorem.
The applicable subheading for Style number: ISA-013 will be 6403.99.1000, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: not sports footwear; footwear with outer soles of rubber or plastics which does not cover the ankle… other footwear: other: footwear made on a base or platform of wood not having an inner sole or a protective metal toe-cap. The rate of duty will be Free.
The applicable subheading for Style number: ISA-015 will be 6403.99.6075, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: not sports footwear; footwear with outer soles of rubber or plastics which does not cover the ankle; other than welt footwear; for men, youths and boys: other than tennis shoes, basketball shoes, gym shoes, training shoes and the like; for men: other. The rate of duty will be 8.5 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/.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division