CLA-2-64:OT:RR:NC:N3:447
Ms. Christina Oropeza
Williams-Sonoma Inc.
151 Union Street
Ice House One, 7th Floor
San Francisco, CA 94111
RE: The tariff classification of footwear from China
Dear Ms. Oropeza:
In your letters dated June 3, 2014 and July 22, 2014 you requested a tariff classification ruling.
Samples were submitted with your request identified as “Shine On Sequin Bootie” style # 3667276 and “Shine On Sequin Slipper” style # 3725744. The above-the-ankle “Shine On Sequin Bootie” has rubber or plastics sequins obscuring 79 percent of the textile upper, making rubber or plastics the constituent material of the upper. A polyester faux-fur collar on the top of the bootie and a textile area between the upper and outer sole make up the remaining surface area. You provided a value of $13.00 per pair. The below-the-ankle “Shine On Sequin Slipper” features a 55 percent plastic sequin-covered upper with a textile faux-fur collar and a textile area between the upper and outer sole. You provided a value of $5.40 per pair. Examination of the outer sole found spaced rows of non-durable textile threads partially embedded in the rubber or plastics outer sole covering the majority of the external surface area in contact with the ground.
The applicable subheading for the “Shine On Sequin Bootie” style # 3667276 will be 6402.91.9051, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear, with outer soles and uppers of rubber or plastics: other: which covers the ankle: other: other: other: valued over $12/pair. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the “Shine On Sequin Slipper” style # 3725744 will be 6402.99.4100, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle; other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: footwear with open toes or heels: other: other: for women. The rate of duty will be 37.5 percent ad valorem.
The submitted samples are 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."
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/.
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
Director
National Commodity Specialist Division