CLA-2-64:OT:RR:NC:N2:247
Ms. Jessy Huang
ISA-TRAESKO GmbH
Oderstrasse 9
24539 Neumünster
Germany
RE: The tariff classification of footwear from China
Dear Ms. Huang:
In your electronic submission dated December 10, 2020, you requested a tariff classification ruling on three styles of footwear. You have submitted photographs, a ruling request letter, samples of three styles, and copies of laboratory reports.
Style # 95962 Ladies Block Heel/Brown is a woman’s, open toe/closed heel, casual shoe. The upper consists of an approximately 1 ½ inch wide strap over the toes, and a separate piece that covers the back of the shoe. A strap sewn to the center and extending over the vamp, is attached to the piece covering the back of the shoe and secured on the lateral side with a buckle closure. The external surface area of the upper consists of 100 percent rubber/plastics excluding accessories or reinforcements. The shoe has a separately attached, two inch tall wedge shaped heel. The outer sole is comprised of 100 percent rubber/plastics. The shoe does not incorporate a metal toe cap, a foxing or foxing-like band, and is not considered protective. The F.O.B. value is $5.43 per pair.
The applicable subheading for style # 95962 Ladies Block Heel/Brown will be 6402.99.3165, 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: 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 women. The rate of duty will be 6 percent ad valorem.
Style 96166 Children’s Trekking Sandal/Grey/Rainbow/Multi is a child’s closed toe/open heel, below-the-ankle sandal. The external surface area of the upper is predominantly polyurethane rubber/plastics (less than 90 percent.) The balance of the upper is textile. There are several vent openings on the sides, front and back of the shoes. An elastic lace is threaded through eyelets over the foot. A strap across the top of the foot is secured with a hook and loop closure on the lateral side of the shoe. It also has an adjustable heel strap with a hook and loop closure. According to a laboratory report, the thick rubber/plastics outer sole has textile material covering the external surface area in contact with the ground. The F.O.B. value is $5.45 per pair.
The applicable subheading for Style 96166 Children’s Trekking Sandal/Grey/Rainbow/Multi will be 6402.99.4100, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: footwear with open toes or open heels; 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 is 12.5 percent ad valorem.
Style 95965 Children’s Trekking Sandal/Navy/Blue/Lime is a child’s closed toe/closed heel, below-the-ankle sandal. According to a laboratory report, the external surface area of the upper is 76.07 percent polyurethane rubber/plastics with the balance of textile. There are several vent openings on sides and back of the shoe. A strap across the top of the foot is secured with a hook and loop closure on the lateral side of the shoe. The thick rubber/plastics outer soles have a 69.02 percent textile covering in contact with the ground. The F.O.B. value is $5.45 per pair.
The applicable subheading for style 96166 Children’s Trekking Sandal/Grey/Rainbow/multi and style 95965 Children’s Trekking Sandals/Navy/Blue/Lime will be 6402.99.7100, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Other: Other: Valued over $3 but not over $6.50/pair: 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 the 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 https://hts.usitc.gov/current.
Please note the submitted samples do not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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