United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J80619 - NY J80679 > NY J80668

Previous Ruling Next Ruling
NY J80668





February 13, 2003

CLA-2-64: RR: NC: TA: 347 J80668

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.14; 6402.99.18; 6405.20.30; 6405.20.90

Mr. Rodney Ralston
UPS
1 Transborder Drive
Champlain, NY 12919

RE: The tariff classification of footwear from Egypt and Canada.

Dear Mr. Ralston:

In your letter dated January 24, 2003, on behalf of your client Alfred Cloutier Ltd. you requested a tariff classification ruling.

The four submitted samples are described as follows:

Style # 6998 is a one-piece molded, open-toe, open-heel sandal with an approximately 2 ½-inch wide rubber/plastic strap upper and outsole. You indicate that the country of origin for this sandal is Egypt.

The applicable subheading for this sandal, Style # 6998, will be 6402.99.14, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear not covering the ankle, having an external surface area of the upper which measures over 90% rubber or plastics (including any accessories or reinforcements); which does not have a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is a sandal and/or similar footwear of plastics, produced in one piece by molding. The rate of duty will be 3% ad valorem.

Style # 6999 is an open-toe, open-heel sandal. The upper consists of an approximately 4 ¼-inch wide rubber/plastic strap that crosses over the middle of the instep and attaches to the raised sidewalls of the rubber/plastic outsole by means of plugs. You indicate that the country of origin for this sandal is Egypt.

The applicable subheading for Style # 6999, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem.

Style # 5606 is a closed-toe, closed-heel, slipper that does not cover the ankle. The slipper has an upper external surface area that you state is comprised of 100% cotton material, a padded insole and a textile material outsole to which a non-slip rubber/plastic material has been adhered to the toe and heel external surfaces in contact with the ground. This office regards the constituent material of the outsole to be predominantly of textile material. You indicate that the country of origin for this slipper is Canada.

The applicable subheading for Style # 5606, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which there is a line of demarcation between the sole and the upper, and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (lining, accessories and reinforcements not included). The rate of duty will be 7.5% ad valorem.

Style # 4412 is a closed-toe, open-heel, slipper that does not cover the ankle. The slipper has an upper external surface area that you state is comprised of 100% polyester material, a padded insole and a textile material outsole to which a non-slip rubber/plastic material has been adhered to the toe and heel external surfaces in contact with the ground. This office regards the constituent material of the outsole to be predominantly of textile material. You indicate that the country of origin for this slipper is Canada.

The applicable subheading for Style # 4412, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem.

Assuming that these slippers from Canada are eligible for preferential treatment under NAFTA, the merchandise will be entitled to a Free rate of duty under NAFTA upon compliance with all applicable laws, regulations and agreements.

We also note that the submitted footwear is not marked with the country of origin. Therefore, if imported as is, the footwear submitted will not meet the country of origin marking requirement 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.”

We are returning your sample(s) as requested.

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 Richard Foley at 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: