CLA-2-64:OT:RR:NC:N2:247
Ms. Ashlie He
ISA-TRAESKO GmbH
Oderstraße 9
24539 Neumünster
Germany
RE: The tariff classification of footwear from China
Dear Ms. He:
In your submission dated December 10, 2019, you requested a tariff classification ruling. You have submitted four samples. The submitted samples are identified as Article 1- Men’s Trekking Sandal/grey, Article 2- Ladies Side-cut Booties/Black, Article 3- Ladies Low Ankle Booties/Blush, and Article 4- Men’s or Ladies Orthotic Sneakers/White. Descriptive literature and a laboratory analysis report were also submitted.
Article 1- Men’s Trekking Sandal/grey is a man’s open toe/open heel, below-the-ankle sandal.
The upper’s external surface area is of rubber/plastics. The non-slip durable outer sole is made of rubber or plastics. The sandal features three adjustable straps with hook and loop closures in the toe area, across the ankle, and at the heel. The sandal has a cushioned insole but lacks a foxing or foxing-like band. The F.O.B. value is $9.48 per pair.
Visual examination of Article 2- Ladies Side-cut Booties/Black reveals a woman’s, closed toe/closed heel, below-the-ankle shoe. There is an approximately one-inch rubber/plastics heel. The lateral side of the shoe has a large side-cut opening. The upper and outer sole consists of 100 percent rubber/plastics materials. The shoe has no foxing The F.O.B. value is $6.62 per pair.
Article 3- Ladies Low Ankle Booties/Blush woman’s closed toe/closed heel, below the ankle, slip on bootie with an approximate 1 ½ inch heel. The upper and outer sole consists of 100 percent rubber/plastics. The shoe features a decorative zipper on the heel. Access in and out of shoe can be achieved without utilizing the zipper. There is no foxing band. The F.O.B. value is $6.62 per pair.
The applicable subheading for the Article 1- Men Trekking Sandal/grey, Article 2- Ladies Side-cut Booties/Black and Article 3- Ladies Low Ankle Booties/Blush will be 6402.99.3145, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for men: other. The rate of duty will be 6 percent ad valorem.
Article 4- Men’s or Ladies Orthotic Sneakers/White is a closed toe/closed heel, below the ankle, lace-up sneaker. The upper consists of rubber/plastics and a lace closure. The outer sole is made of rubber/plastics with attached leather fibers occupying the greatest surface area in contact with the ground. The shoe features many characteristics of athletic footwear including a foxing band, toe bumpers, and heel counters. You have provided an F.O.B. value of $8.99 per pair.
The applicable subheading for Article 4- Men’s or Ladies Orthotic Sneakers/White will be 6405.90.9060, HTSUS, which provides for other footwear: other: other: other. 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 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