Ms. Annelori Roder
6328 Monarch Park Place
Niwot, CO 80503
RE: The tariff classification of footwear from China
Dear Ms. Roder:
In your letter dated April 15, 2009 you requested a tariff classification ruling for two shoe samples identified as style names Gretel and Polar Fleece Mammoth.
Style Gretel is identified as a women/girl’s slip-on shoe that does not cover the ankle. The shoe has a clog-like injection molded rubber/plastics material upper that features a soft, removable faux-fur textile material inner lining which extends out and is secured onto the external surface of the upper, forming a two inch wide cuff-like faux-fur textile topline collar. The textile lining and combination topline collar is secured onto the upper surface area with a removable shoelace, which is looped through eyelet-like cutouts around the faux-fur collar and through eyelets in the molded rubber/plastic underneath. We have determined, based on a visual estimate, that textile accounts for more than 10% of the upper’s external surface area, with accessories and reinforcements included. The shoe also has a rubber/plastic sole.
Style Polar Fleece Mammoth is described as a slip-on shoe with a closed-toe, an open-heel and a predominately molded rubber/plastics material upper that does not cover the ankle. The mostly molded rubber/plastics material upper also includes a soft, approximately 1 inch wide textile fleece-like material topline collar, which is an extension of a textile lining that is secured onto the external surface of the upper by two plastic rivets. We have determined, based on a visual estimate, that textile accounts for more than 10% of the upper’s external surface area, with accessories and reinforcements included. The shoe also has a rubber/plastic sole. You state that this shoe is intended for unisex wear.
The applicable subheading for the women/girl’s shoe, style Gretel and for the unisex shoe, style Polar Fleece Mammoth, will be 6402.99.4060, 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; 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 accessories or reinforcements); which is not designed to be protective against water, oil grease or chemicals or cold or inclement weather; which has open-toes or open heels, or is a slip-on and does not have a foxing or foxing-like band…for women or of a type commonly worn by both sexes. 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/.
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.
Robert B. Swierupski
National Commodity Specialist Division