CLA-2-64:OT:RR:NC:N3:447
Ms. Vanessa Bracero
Nine West Holdings, Inc.
1411 Broadway – 21st Floor
New York, NY 10018
RE: The tariff classification of sample footwear from China
Dear Ms. Bracero:
In your letter dated April 1, 2016, you requested a tariff classification ruling. The sample is being returned to you, as requested.
The submitted sample, identified as FRANKLY, is a woman’s closed-toe, closed-heel, slip-on, dress pump. The upper is made from textile and synthetic rubber or plastics. You indicate the majority of the external surface area of the upper is textile. The outer sole is made from rubber or plastics with non-dudrable textile covering the majority of the external surface that touches the ground.
Specifically, you inquire whether the manner in which the submitted sample is marked qualifies it for duty free treatment under subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS). Footwear with the words “Sample - Not For Resale” marked in a readily visible place may qualify merchandise for free entry under subheading 9811.00.60, HTSUS. The submitted sample has the phrase “Sample Not For Resale” printed on the black sole in small black lettering. There is no contrast and the lettering is not conspicuous. It is the opinion of this office the marking does not qualify the shoe for duty free entry under subheading 9811.00.60, HTSUS.
The applicable subheading for style name FRANKLY will be 6404.19.3760, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material 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: for women. The rate of duty will be 12.5 percent ad valorem.
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 https://hts.usitc.gov/current.
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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division