CLA-2-64:OT:RR:NC:N3:447
Mr. Christian Moller
ISA-TRAESKO
Oderstraße 9
24539 Neumünster, Germany
RE: The tariff classification of footwear from China
Dear Mr. Moller:
In your letter dated August 25, 2015, you requested a tariff classification ruling. The samples will be returned with your ruling request. The four submitted samples are identified as style names “Article # 1,” Article # 2,” “Article # 3” and “Article # 4.”
Style “Article # 1” is a children’s closed toe/closed heel, below-the-ankle, 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 made of cotton open-work textile.. The shoe does not have a foxing or foxing-like band and is not “protective.” You provided an F.O.B. value of $4.50 per pair.
You suggest classification of 6404.19.3660, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for women’s footwear. We disagree. The shoes will be classified in the subheading providing for children’s footwear.
The applicable subheading for the Style “Article # 1” will be 6404.19.3790, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; footwear that is not less than 10 percent by weight of rubber or plastics; footwear having 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 additional U.S. note 5 to this chapter; Other. The rate of duty will be 7.5 percent ad valorem.
Style “Article # 4” is a unisex closed toe/closed heel, below-the-ankle slip-on with outer soles of rubber or plastics and a textile material overlay. The upper is made of non-vegetable textile and features a mesh pattern. The shoe does have a foxing or foxing-like band and is not “protective.” You provided an F.O.B. value of $2.50 per pair.
The applicable subheading for style “Article # 4” will be 6404.19.5760, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of
textile materials: other: footwear having a foxing or foxing-like band; valued not over $3.00/pair: not having soles (or mid-soles) of rubber or plastics which are affixed to the upper exclusively with an adhesive; footwear with uppers of other than 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 additional note U.S. note 5 to this chapter: Other. The rate of duty will be 12.5 percent ad valorem.
Style “Article #2” is a unisex closed toe/closed heel, below-the-ankle, slip-on shoe having an outer sole of rubber or plastics with approximately 52 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 $5.00 per pair.
The applicable subheading for the unisex style “Article # 2” be 6404.19.7260, 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 women: The rate of duty will be 7.5 percent ad valorem.
Style “Article # 3” is a women’s closed toe/closed heel, below-the-ankle, shoe having an outer sole of rubber or plastics with approximately 67 percent textile upper. The upper is predominantly textile. The shoe has a foxing or foxing-like band. You provided an F.O.B. value of $5.50 per pair.
The applicable subheading for the women’s style “Article # 3” be 6404.19.7260, 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 women: The rate of duty will be 7.5 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