CLA-2-64:OT:RR:NC:N3:447
Mr. Dennis Huang
Union Way Corp.
430 N. Canal Street, Suite #17
South San Francisco, CA 94080
RE: The tariff classification of footwear from China
Dear Mr. Huang:
In your letter dated February 13, 2015, you requested a tariff classification ruling. The submitted samples are identified as style numbers SH17986-IL, “Rain boots,” and 454271, “Twin Gore Cement.”
Style# SH17986-IL, “Rain boots” is a women’s, over-the-ankle/below-the-knee, unlined, waterproof, pull-up boot with an outer sole of rubber or plastics. The boot is approximately 13 inches in height and doesn’t incorporate a metal toe cap. The upper is injection molded PVC featuring a glued on strap with a lateral side buckle closure at the top and at the ankle. You provided a F.O.B. value of $6.00 per pair.
The applicable subheading for style# SH17986-IL, “Rain boots” will be 6401.92.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not have a protective metal toe-cap; which covers the ankle but does not cover the knee; other: having soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined. The rate of duty will be 4.6 percent ad valorem.
Style #454271, “Twin Gore Cement” is a men’s, below-the-ankle, slip-on shoe with an outer sole of rubber or plastics. The upper is made of rubber or plastics and perforated with closely spaced holes in the front half. It has elastic gores on both sides of the upper. The shoe does have foxing and foxing like band but is not “protective.” You provided a F.O.B. value of $4.50 per pair.
The applicable subheading for style #454271, “Twin Gore Cement” will be 6402.99.7930, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area measures over 90 percent rubber or plastics (including any accessories or reinforcements); which has a foxing or a foxing-like band; which is not protective; and which is valued over $3.00 but not over $6.50/pair. Other: for men: The rate of duty is 90 cents/pair + 37.5 percent ad valorem.
Please note the submitted samples do 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