CLA-2-64:OT:RR:NC:N3:447
Ms. Maureen Shoule
J.W. Hampton Jr. & Co., Inc.
161-15 Rockaway Blvd.
Jamaica, NY 11434
RE: The tariff classification of footwear from China. Correction to N266631
Dear Ms. Shoule:
This is to replace N266631, dated August 18, 2015. Style 516821 “JEFFREY HI CANVAS SPORT” was correctly described in the body of the letter as having an upper predominantly of vegetable fibers. Inadvertently, the subheading number and corresponding duty rate for other than vegetable fiber uppers was listed. A complete corrected ruling follows.
In your letter dated July 13, 2015, you requested a tariff classification ruling on behalf of your client Samsung C & T America, Inc. for the submitted samples identified as style numbers 516817 “CLIFF UL PERF,” 516848 “WESLY HI UL PERF,” and 516821 “JEFFREY HI CANVAS SPORT.”
Style numbers 516817 “CLIFF UL PERF,” and 516848 “WESLEY HI UL PERF” are men’s, closed toe/closed heel, above-the-ankle, lace-up, athletic shoes with outer soles of rubber/plastics that feature foxing or foxing like bands and a flocking of textile material on the outer soles. The uppers are predominantly rubber or plastics. The shoe has no metal toe-cap nor is it “protective.” As per our phone conversation, you confirmed that textile material makes up the majority of the external surface area of the outer soles in contact with the ground. You provided an F.O.B. value of $6.40 for each pair.
The applicable subheading for style numbers 516817 “CLIFF UL PERF” and 516848 “WESLEY HI UL PERF” will be 6402.91.7030, Harmonized Tariff Schedule of the United States (HTSUS),
which provides for footwear with outer soles and uppers of rubber or plastics: which is not "sports footwear"; which covers 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. The rate of duty is 90 cents/pair + 37.5 percent ad valorem.
Style # 516821 “JEFFREY HI CANVAS SPORT” is a men’s closed toe/closed heel, above-the-ankle, lace-up athletic shoe with an outer sole or rubber/plastics with a flocking of textile material. You state that when imported the shoes will actually consist of an upper with approximately 60 percent vegetable fiber. The shoe has a foxing or foxing like band and features blue denim at the ankle collar and sides. You provided an F.O.B. value of $6.40 per pair.
The applicable subheading for style # 516821 “JEFFREY HI CANVAS SPORT” below the ankle will be 6404.11.7130, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of textile, sports footwear: tennis shoes, basketball shoes, gym shoes, training shoes and the like, other: Valued over $3 but not over $6.50/pair: 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 additional U.S. note 5 to this chapter. For men. The general 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