CLA-2-64:OT:RR:NC:3:447
Mr. Kurtis Walter
Payless Shoe Source Worldwide
3231 SE 6th Avenue
Topeka, KS 66607
RE: The tariff classification of footwear from China
Dear Mr. Walter:
In your letter dated January 20, 2015, you requested a tariff classification ruling.
The submitted sample identified by style # 149798, “AEM HARBOR GRY” is a men’s, closed toe/closed heel, below-the-ankle, lace-up, athletic shoe with a textile upper predominantly of vegetable fiber. The outer sole is of rubber or plastics with some areas having an overlay of textile. The shoe has a flexible sole and a foxing band. The tongue is attached to the upper on both sides with elastic gore. The elastic serves to hold the tongue in place and the functional laces must be tied and untied to use the shoe properly. You provided an F.O.B. value of $6.08 per pair.
The applicable subheading for style # 149798 “AEM HARBOR GRY” will be 6404.11.7130, 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: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $3 but not over $6.50/pair: other: with uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of addition. U.S. not 5 to this chapter: for men: The rate of duty will be 7.5 percent ad valorem.
Please note the submitted sample does 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