CLA-2-64:OT:RR:NC:3:447
Mr. Tony Ma
Tsuyoshima Int’l Co. Ltd.
108 South Franklin Avenue, 2nd Floor #17
Valley Stream, New York 11582
RE: The tariff classification of footwear from China
Dear Mr. Ma:
In your letter dated February 13, 2015, you requested a tariff classification ruling.
The submitted sample identified as style #T6E8123 is a girls, above-the-ankle, below-the-knee, slip-on boot with an outer sole of rubber or plastics. The upper is 100 percent polyester with dispersed plastics sequins. The boot does not have a foxing or foxing-like band and is not “protective.” It is over 10 percent by weight rubber or plastics. You provided a F.O.B. value of $3.50 per pair.
The applicable subheading for the girls boot style #T6E8123 will be 6404.19.3980, 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: footwear with outer soles of rubber or plastics: not sports footwear; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: other. The rate of duty will be 37.5 percent ad valorem.
Please note the submitted sample doesn’t 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