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 > 2006 NY Rulings > NY M82683 - NY M82736 > NY M82706

Previous Ruling Next Ruling
NY M82706




May 15, 2006

CLA-2-64:RR:NC:SP:247 M82706

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30; 6402.99.90; 6404.19.35

Ms. Stacey Nesseth
Red Wing Shoe Company, Inc.
314 Main Street
Red Wing, MN 55066-2337

RE: The tariff classification of footwear from China

Dear Ms. Nesseth:

In your letter dated April 21, 2006 you requested a tariff classification ruling for three styles of footwear. The three submitted half pair samples are identified and described as follows.

(A) Style #7810 is an open-toe, open-heel slip-on toe thong sandal that has a predominately textile material external surface area upper and a rubber/plastic sole. The constituent materials of the upper consist of a V-shape configured vamp strap with woven textile fabric side panels framed by plastic material edges, a textile toe-thong and a 1-inch wide elasticized textile strap that crosses the wearer’s instep.

(B) Style #7832 is an athletic-type shoe with a functional lace closure system that you identify as a “slipknot” and which uses an elasticized lacing cord with a plastic slip-stop to secure the shoe on the foot. The external surface area of the upper (ESAU) consists of both rubber/plastic and textile constituent materials assembled by stitching and cementing. You state in your letter that this shoe upper is mostly of rubber/plastics material. Based on our own visual estimates, since you did not provide any actual constituent surface material measurements, we will agree for the purposes of this ruling, that this shoe has a predominately rubber/plastic material upper. The shoe does not cover the ankle and has a molded rubber/plastic bottom/sole with sidewalls that overlaps the upper with a foxing-like band. The shoe, we presume, will be valued at over $12 per pair.

(C) Style #7876 (Amphib) is a closed-toe, open-heel type slip-on shoe that does not cover the wearer’s ankle. The external surface area of the upper consists of both rubber/plastics and textile materials, with the predominant constituent material of the upper being rubber/plastics. The shoe has a stretch textile material ankle collar portion and features extensive open side panels for quick drying and/or water venting. The shoe also has a rubber/plastic sole.

The applicable subheading for the open-heel shoe, identified as Style #7876 (Amphib), will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics (excluding accessories or reinforcements); which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics with all accessories or reinforcements included; and which has open toes or open heels. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the shoe, identified as Style #7832, will be 6402.99.90, HTSUS, which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements), or which has a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $12 per pair. The rate of duty will be 20% ad valorem.

The applicable subheading for the sandal, identified as Style #7810, will be 6404.19.35, HTSUS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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 http://www.usitc.gov/tata/hts/.

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 three 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.

We are returning the samples as you 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: