The tariff classification of footwear from China

N238529 March 21, 2013 CLA-2-63:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 6402.99.4960 Ms. Sandra Tovar CST, Inc. 500 Lanier Avenue, W. Suite 901 Fayetteville, GA 30214 RE: The tariff classification of footwear from China Dear Ms. Tovar: In your letter dated February 13, 2013 you requested a tariff classification ruling. The submitted sample identified as style “B,” is described by you as a slip-on shoe cover to be used “in a semi-clean environment for aircraft assembly.” The shoe cover does not have an applied outer sole, is made of 100% cotton knit fabric and has an elasticized top line that secures it to the foot. Please note that Note 1(b) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), precludes this item from being classified in Chapter 64. The applicable subheading for the shoe cover, Style “B” will be 6307.90.9889, HTSUS, which provides for other made up articles . . . Other.  The rate of duty will be 7 percent ad valorem. The submitted sample identified as style “A,” is described by you as a slip-on shoe cover to be used “in a semi-clean environment for aircraft assembly.” The shoe cover does not have an applied outer sole and is made of a textile materials base with 1mm poly-vinyl chloride (PVC) “micro dots” adhered to its bottom to reduce slippage. These micro dots are closely interspersed (approximately .5mm apart) and extend upward to substantially cover the entire upper. These PVC micro dots are considered the constituent material having the greatest external surface area. Section XII to Chapter 64, HTSUS, General Explanatory Note (C) states; “In the case of footwear made in a single piece (e.g., clogs) without applied soles, no separate outer sole is required; such footwear is classified with reference to the constituent material of its lower surface.” Furthermore, General Note (D) states; where “a single piece of material is used to form the sole and either the whole or part of the upper, thus making it difficult to identify the demarcation between the outer sole and the upper…the upper shall be considered to be that portion of the shoe which covers the sides and top of the foot.” Consequently, the shoe cover is determined to have an outer sole and upper of rubber or plastics. The top line of the shoe cover is elasticized to secure the shoe cover to the foot. It does not have a foxing or foxing-like band and is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. You suggest that the shoe cover be classified under subheading 6307.90.9889, HTSUS, which provides for in pertinent part; other made up textile articles. We disagree with this suggested classification based upon General Rules of Interpretation (GRI) 1, HTSUS, which states in pertinent part; “For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. The applicable subheading for the rubber or plastics shoe cover, style “A” will be 6402.99.4960, HTSUS, which provides for 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: other: for women. 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 submitted samples are not marked with the country of origin. Therefore, if imported as is, they 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, Thomas J. Russo Director National Commodity Specialist Division