CLA-2-64 OT:RR:NC:N3:447
Mr. Kevin Smith
TT- Group
1806 Wharncliffe Road South
London, Ontario N6L 1K1
RE: The tariff classification of footwear from China
Dear Mr. Smith:
In your letter dated May 15, 2014, you requested a tariff classification ruling. As requested the sample is being returned to you.
The submitted sample, identified as Style number MT201302, is a women’s below-the-ankle lace-up “athletic-type” running shoe, with an outer sole composed of rubber/plastics. The external surface area of the upper is composed of 55 percent polyurethane nubuck and 45 percent nylon mesh and incorporates a Tri-tex® lining which provides more of a protection against water than other shoes of this type. The left side of the shoe indicates that it is “water proof.” It features a safety toe cap and safety plate made from a combination of plastics and synthetic fibers.
The applicable subheading for Style number MT201302 will be 6402.99.3350, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including accessories and reinforcements) is rubber or plastics; 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: for women: other. The rate of duty will be 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/.
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