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 > 2005 NY Rulings > NY L80537 - NY L80986 > NY L80578

Previous Ruling Next Ruling
NY L80578




November 9, 2004

CLA-2-64:RR:NC:SP:247 L80578

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.11.70 ; 6405.20.90

Ms. Lucy Zamora
Prima Group Traders Inc.
10080 NW 53 Street
Sunrise, FL 33351

RE: The tariff classification of footwear from China

Dear Ms. Zamora:

In your letter dated October 22, 2004 you requested a tariff classification ruling for five half pair samples of footwear.

Style “PGTMEG42021” is an athletic-type shoe with a predominately textile material upper that does not cover the wearer’s ankle. The shoe has an upper consisting of a plastic toe area portion, plastic edging around the throat opening and the topline, a plastic back/heel quarter, extensive stretch knit textile material inside and outside front and side panels, textile loop eyelets, a textile tongue and a lace closure. The shoe also has a cemented-on EVA plastic midsole and a rubber/plastic outer sole that overlaps the upper at the toe and also at the inside and the outside front quarters. You state that the shoe will be valued at $4.80 per pair.

Style “PGTASE TERRY SLIPPER” is a women’s open-toe, open-heel toe-thong indoor slipper with a textile material “V” shape strap upper. The slipper also has a plus terry cloth covered 1-inch thick foam rubber/plastic midsole and a separately sewn-on textile fabric outer sole that has a pattern of small rubber/plastic traction dots approximately 3/8-inch apart on center. It is our observation that the material of the outer sole that mostly contacts the ground on this indoor slipper is textile.

The applicable subheading for the athletic-type shoe identified as Style PGTMEG42021 will be 6404.11.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is “athletic footwear”; which has soles that overlap the upper other than at the toe or heel; and which is valued at over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% ad valorem.

The applicable subheading for the indoor slipper, identified as Style PGTASE TERRY SLIPPER, will be 6405.20.90, HTS, which provides for footwear with uppers of textile material and outer soles of other than rubber, plastics leather or composition leather; in which the fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the three other sample shoes, identified as your Styles “PGTLIXS01-2, PGTJINFA10B and PGTJEAPO423.” Your request for a classification ruling for these shoes should include an accurate external surface area of the upper (ESAU) component material percentage measurement as a total of the leather, textile, rubber/plastics or “other” materials that are present on the surface of each of these shoes (tongues and shoelaces not included). We suggest that you obtain an independent lab measurement for accuracy. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample shoes you have provided for this ruling request have not been marked with the country of origin. Therefore, if imported as is, the shoes do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

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: