CLA-2-64:OT:RR:NC:N2:247
Ms. Delores Combs-Barnes
Georgia Foot Care Inc
4704 Chateau Forest Way
Hoschton, GA 30548
RE: The tariff classification of footwear and footwear parts from Thailand
Dear Ms. Combs-Barnes:
In your letter dated April 10, 2022, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and samples of two footwear styles. The samples will be returned as requested.
Examination of style # CHK 14/16 found a unisex, closed toe/closed heel, below-the-ankle, athletic style shoe. The external surface area of the upper (esau) is composed of predominantly textile mesh material with the balance consisting of leather. It also has a nylon pull tab and a wide toe box. The shoe has an elastic lace threaded through several pairs of eyelets over a separate tongue. It is secured to the sides and is designed to be spread apart to allow insertion of the foot. A functional strap with a hook and loop closure is located across the foot. The anti-slip outer sole is made of rubber or plastics. Rubber or plastics accounts for more than 10 percent of the total weight of the shoe. The F.O.B. value is $21.00 per pair.
Style # CSSL014/15 is a unisex, closed toe/closed heel, slip on shoe which does not cover the ankle. The esau is made of predominantly textile mesh material. The shoe features a wide elastic band over the forefoot, a wide toe box, and a nylon pull tab. The anti-slip outer sole is made of rubber or plastics. Rubber or plastics accounts for more than 10 percent of the total weight of the shoe. The F.O.B. value is $21.00 per pair.
The removable insoles imported with both styles consist of different molded and/or shaped rubber/plastic components. The footbed is covered with microfiber for additional comfort. Each insole pair comes with three pairs of rubber/plastic arch supports (inserts) that are designed to fit into the insoles. The wearer can choose a pair of low, medium, or high arch inserts depending upon the level of support desired. The insoles, with one pair of inserts, possesses the essential character of fully assembled insoles. Because the subject merchandise is packaged with three pairs of inserts, and only two of them are used at a time. The remaining two pairs of inserts are considered excess and are classified separately.
The applicable subheading for style # CHK 14/16 will be 6404.11.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for women: other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for style # CSSL014/15 will be 6404.19.3960, HTSUS, which provides for Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for women. The rate of duty will be 9 percent ad valorem.
The applicable subheading for the extra pairs of inserts will be 6406.90.3060, HTSUS, which provides for parts of footwear; other: removable insoles, heel cushions and similar articles; of rubber or plastics; other. The rate of duty will be 5.3 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