CLA-2-64:OT:RR:NC:N3:447
Mr. Robert B. Silverman
GDLSK
399 Park Avenue,
New York, NY 10022
RE: The tariff classification of footwear from China
Dear Mr. Silverman:
In your letter dated September 28, 2015, you requested a tariff classification ruling on behalf of your client E.S. Originals, Inc. Your sample will be returned as requested.
The submitted sample identified as style # 09-2723-0050174 “Nickie Fab,” is a below-the-ankle, slip-on, ballet-flat style shoe. The outer sole is rubber or plastics and incorporates a non-durable textile material on the majority of the external surface in contact with the ground. The external surface area of the upper is predominantly rubber/plastics glitter with textile material edging around the topline, a textile strip at the back, and a textile bow securely fastened at the forefoot. You state these textile accessories and reinforcements make up more than 10 percent of the external surface area of the upper (esau) when included in the esau calculations. The shoe does not have a foxing or foxing like band and is not “protective.”
The applicable subheading for style # 09-2723-0050174 “Nickie Fab” will be 6402.99.4100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6402.99.33 and except footwear having a foxing or a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter. The rate of duty will be 12.5 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/.
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: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division