CLA-2 OT:RR:CTF:FTM H293886 JER
Mr. Raymond Mapa
Diesel USA, Inc.
2200 West 19th St.
New York, NY 10011
RE: Revocation of NY N291666; Clerical error
Dear Mr. Mapa:
This letter pertains to U.S. Customs and Border Protection (“CBP”) New York Ruling Letter (“NY”) N291666, dated November 22, 2017, in which CBP classified a men’s above the ankle, pull-up shoe in subheading 6404.19.30, of the Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Footwear with outer soles of rubber, plastics, leather or composite leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other:… footwear of the slip-on type…: Less than 10 percent by weight of rubber or plastics: Other: Other.”
For the reasons set forth below, we are revoking NY N291666 with respect to the clerical error involving the HTSUS subheading cited in the ruling.
FACTS:
The facts as stated in NY N291666 describe the subject merchandise as follows:
The sample provided, identified as style # Y01703 is a men’s, closed toe/closed heel, above the ankle, pull-up shoe. The footwear has an outer sole comprised of rubber/plastics [.].…the external surface area of the upper is made up of 85 percent polyester textile material, a cow leather toe cap (11) percent), and 4 percent TPU [thermoplastic polyurethane] rubber/plastics. The tall, sock style shoe features a pull tab at the back of the upper and the “Diesel” logo boldly displayed on the vamp. Upon examination, this slip-on footwear was found to have no foxing or foxing-like band. Rubber/plastics makes up more than 10 percent of the total weight of the shoe.
In NY N291666, we cited HTSUS subheading 6404.19.30 as the proper classification of the pull-up shoe. In a correspondence dated December 11, 2017 you notified CBP that the ruling at issue cited to the incorrect HTSUS subheading at the 8-digit level. In your correspondence, you pointed out that subheading 6404.19.30, HTSUS applied to footwear wherein the rubber or plastic components made up less than 10 percent of the total weight of the shoe and that the total weight of the subject shoe consisted of more than 10 percent of rubber or plastics. We agree that NY N291666 included a typographical error and that the HTSUS subheading was cited in error.
ISSUE:
Whether the subject men’s above the ankle, sock-style pull-up shoe is classifiable in subheading 6404.19.30, HTSUS, or whether the rubber/plastic components make up more than 10% of the total weight of the subject shoe such that the merchandise is classifiable in subheading 6404.19.39, HTSUS.
LAW AND ANALYSIS:
In NY N291666 (November 22, 2017), CBP concluded that:
The applicable subheading for style # Y01703 will be 6404.19.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Footwear with outer soles of rubber, plastics, leather or composite leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other:… footwear of the slip-on type; Footwear having more than 10 percent by weight of rubber or plastics: Other: For men.” The rate of duty will be 12.5 percent ad valorem.
[Emphasis added].
However, the cited HTSUS subheading does not correspond with the applicable language concerning the percentage by weight of rubber or plastics of the subject sock-style pull up shoe. The subheading erroneously cited in NY N291666, 6404.19.30, HTSUS, provides, in relevant part, for footwear having less than 10 percent by weight of rubber or plastics. The correct language under the terms of the appropriate/intended subheading (6404.19.39, HTSUS) does not contain the phrase “more than 10 percent” but instead uses the phrase “other” to reference footwear where the total weight of the shoe is more than 10 percent of rubber or plastics. Based upon the facts stated in NY N291666, which noted that “Rubber/plastics makes up more than 10 percent of the total weight of the shoe”, we are now aware that the cited HTSUS subheading was a typographical error.
The HTSUS subheading in NY N291666 should have been 6404.19.39, HTSUS, which provides for: “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Other: Footwear of the slip-on type, not having foxing or foxing-like band: Other: Other: Other.” The term “other” in subheading 6404.19.39, HTSUS, refers to footwear having more than 10 percent by weight of rubber or plastics. Accordingly, we hereby revoking NY N291666 (November 22, 2017) to reflect the correct HTSUS subheading.
HOLDING:
The correct HTSUS subheading number for the subject men’s above the ankle, pull-up shoe is 6404.19.39, HTSUS, which provides for: “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Other: Footwear of the slip-on type, not having foxing or foxing-like band: Other: Other: Other.” The 2019 column one, general rate of duty is 37.5% ad valorem.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
EFFECT ON OTHER RULINGS:
CBP Ruling Letter NY N291666 (November 22, 2017) is hereby REVOKED in order to correct the clerical error as noted above.
The revocation of NY N291666 is not subject to the notice and comment provisions of 19 U.S.C. §1625(c) because it is to correct a clerical error in accordance with 19 C.F.R. §177.12(d)(2)(i).
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division