H89261 H8 Ruling Active

Classification of footwear from China.

Issued March 28, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.19.70

Headings: 6404

Product description

The submitted sample, “Aqua Sox’s” Style 534-32, is a slip-on, has a textile upper with a rubber and/or plastic outer sole. The outer sole overlaps the upper in excess of one quarter of an inch creating a “foxing-like band”. Based on a conversation with my office, you were unable to determine the f.o.b. value of the shoe. You said that the shoe would not be valued at $6.50 per pair but probably around $3.00 per pair. For the purpose of this ruling, we assumed the footwear to be valued over $3.00 but not over $6.50 per pair. The submitted sample is not marked with the country of origin. Therefore, if imported as is, the shoe will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoe 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”.

CBP rationale

The applicable subheading for the submitted sample will be 6404.19.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface, not including accessories or reinforcements, is predominately textile; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; which is not an open toe or open heel or slip-on; which is valued over $3.

Full text

PD H89261 March 28, 2002 CLA-2-64:PDH89261:D11 CATEGORY: Classification TARIFF NO.: 6404.19.70 Ms. Marta de la Cuesta Imports Department Sherry Manufacturing Company, Inc. 3287 NW 65th Street Miami, Florida 33147 Re: Classification of footwear from China. Dear Ms. de la Cuesta: In your letter, dated March 15, 2002, you requested a tariff classification ruling. The submitted sample, “Aqua Sox’s” Style 534-32, is a slip-on, has a textile upper with a rubber and/or plastic outer sole. The outer sole overlaps the upper in excess of one quarter of an inch creating a “foxing-like band”. Based on a conversation with my office, you were unable to determine the f.o.b. value of the shoe. You said that the shoe would not be valued at $6.50 per pair but probably around $3.00 per pair. For the purpose of this ruling, we assumed the footwear to be valued over $3.00 but not over $6.50 per pair. The submitted sample is not marked with the country of origin. Therefore, if imported as is, the shoe will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoe 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”. The applicable subheading for the submitted sample will be 6404.19.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface, not including accessories or reinforcements, is predominately textile; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; which is not an open toe or open heel or slip-on; which is valued over $3.00 per pair but not over $6.50 per pair; which has a foxing-like band. The rate of duty will be $0.90 per pair plus 37.5% ad valorem. 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 Field National Import Specialist Anthony Cataldo at 617-565-6126 or National Import Specialist Richard Foley at 646-733-3042. Sincerely, Nora E. Ehrlich Port Director, Boston

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