CLA-2-64:OT:RR:NC:N3:447
Mr. James W. Thatcher
TOTES»ISOTONER®
9655 International Blvd.
Cincinnati, OH 45246
RE: The tariff classification of footwear from China
Dear Mr. Thatcher:
In your letter dated November 16, 2016 you requested a tariff classification ruling. The submitted sample is being returned to you, as requested.
Style number XAWFF-001, is a woman’s, closed-toe, closed-heel, below-the-ankle, slip-on shoe. The upper and outer sole are made in one piece by injection molded rubber or plastics. It features a rubber or plastics bow on the vamp. The top of the foot is exposed to rain and cold, it is not considered to be designed for protection.
The applicable subheading for Style number XAWFF-001 will be 6401.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; other footwear: other: other: other: having upper’s of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper). The rate of duty will be Free.
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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division