CLA-2-64:OT:RR:NC:N3:447
Ms. Sharon Pearce
Jack Lewin Associates
P.O. Box 66381
Chicago, IL 60666
RE: The tariff classification of footwear from China
Dear Ms. Pearce:
In your letters dated September 11, 2014, and June 12, 2015, written on behalf of Isa Traesko, you requested a tariff classification ruling for submitted samples identified as style numbers five and six.
Style number six is a unisex closed toe/closed heel, below-the-ankle, lace-up, athletic shoe with outer soles of rubber or plastics and a textile material overlay. In your submission, you state that textile predominates as the constituent material having the greatest external surface of the outer sole but does not possess the durability and strength of a textile outer sole. The upper is predominantly made of canvas textile with a rubber or plastics toe cap. The shoe has a foxing or foxing-like band and is lightweight and flexible. You provided an F.O.B. value of $4.50 per pair.
You suggest classification under 6404.11.7190, Harmonized Tariff Schedule of the United States (HTSUS), the provision for children’s shoes. We disagree. The shoes will be classified in the subheading providing for unisex footwear.
The applicable subheading for the unisex style number six will be 6404.11.7160, 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 women: The rate of duty will be 7.5 percent ad valorem.
Style number five is a men’s closed toe/closed heel, below-the-ankle, slip-on shoe having an outer sole of rubber or plastics with approximately 55 percent textile overlay. The upper is predominantly textile and features two elastic gores on each side. The shoe has a foxing or foxing-like band. You provided an F.O.B. value of $4.00 per pair.
The applicable subheading for the men’s style number five will be 6404.19.7230, 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: other: 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 style number five 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