U.S. Customs and Border Protection
Securing America's Borders
Securing America's Borders
N183027
September 23, 2011
CLA-2-64:OT:RR:NC:N4:447
CATEGORY: Classification
TARIFF NO.: 6402.99.4060
Ms. Jane Sheridan
Brown Shoe Company, Inc. 8300 Maryland Avenue
St. Louis, MO 63105-3693
RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated August 31, 2011 you requested a tariff classification ruling.
The submitted half pair sample identified as pattern “Norra,” is a women’s slip-on high heel dress shoe which has a predominately rubber or plastics upper (86% Patent PU). The upper features a 1 ¼ inch wide elastic gore at the instep which accounts for 14% of the upper. The rubber or plastics outer sole has a thin layer of what you describe as “genuine cork” (61%) adhered to its surface. The shoe is neither protective nor does it have a foxing or a foxing-like band.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are thus useful in ascertaining the classification of merchandise under the Harmonized System. The World Customs Organization’s Harmonized System Committee recently issued an amendment to the Explanatory Notes, Chapter 64, General, item (C) concerning outer soles. The Note states: The term “outer sole” as used in headings 64.01 to 64.05 means that part of the footwear (other than an attached heel) which, when in use, is in contact with the ground. The constituent material of the outer sole for purposes of classification shall be taken to be the material having the greatest surface area in contact with the ground. In determining the constituent material of the outer sole, no account should be taken of attached accessories or reinforcements which partly cover the sole. These accessories or reinforcements include spikes, bars, nails, protectors or similar attachments (including a thin layer of textile flocking (e.g., for creating a design) or a detachable textile material, applied to but not embedded in the sole). The thin layer of cork adhered to the rubber or plastics sole on pattern “Norra” is a “similar attachment” to the textile material “applied to but not embedded in the sole” cited in the Note and is therefore not taken into account in determining the constituent material of the outer sole. The constituent material of the outer sole which constitutes the greatest external surface area in contact with the ground, when in use, for pattern “Norra,” is rubber or plastics. The applicable subheading for pattern “Norra” will be 6402.99.4060, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners: other: for women. The rate of duty will be 37.5 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 http://www.usitc.gov/tata/hts/. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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, Stacey Kalkines at 646-733-3042. Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division
September 23, 2011
CLA-2-64:OT:RR:NC:N4:447
CATEGORY: Classification
TARIFF NO.: 6402.99.4060
Ms. Jane Sheridan
Brown Shoe Company, Inc. 8300 Maryland Avenue
St. Louis, MO 63105-3693
RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated August 31, 2011 you requested a tariff classification ruling.
The submitted half pair sample identified as pattern “Norra,” is a women’s slip-on high heel dress shoe which has a predominately rubber or plastics upper (86% Patent PU). The upper features a 1 ¼ inch wide elastic gore at the instep which accounts for 14% of the upper. The rubber or plastics outer sole has a thin layer of what you describe as “genuine cork” (61%) adhered to its surface. The shoe is neither protective nor does it have a foxing or a foxing-like band.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are thus useful in ascertaining the classification of merchandise under the Harmonized System. The World Customs Organization’s Harmonized System Committee recently issued an amendment to the Explanatory Notes, Chapter 64, General, item (C) concerning outer soles. The Note states: The term “outer sole” as used in headings 64.01 to 64.05 means that part of the footwear (other than an attached heel) which, when in use, is in contact with the ground. The constituent material of the outer sole for purposes of classification shall be taken to be the material having the greatest surface area in contact with the ground. In determining the constituent material of the outer sole, no account should be taken of attached accessories or reinforcements which partly cover the sole. These accessories or reinforcements include spikes, bars, nails, protectors or similar attachments (including a thin layer of textile flocking (e.g., for creating a design) or a detachable textile material, applied to but not embedded in the sole). The thin layer of cork adhered to the rubber or plastics sole on pattern “Norra” is a “similar attachment” to the textile material “applied to but not embedded in the sole” cited in the Note and is therefore not taken into account in determining the constituent material of the outer sole. The constituent material of the outer sole which constitutes the greatest external surface area in contact with the ground, when in use, for pattern “Norra,” is rubber or plastics. The applicable subheading for pattern “Norra” will be 6402.99.4060, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners: other: for women. The rate of duty will be 37.5 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 http://www.usitc.gov/tata/hts/. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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, Stacey Kalkines at 646-733-3042. Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division