CLA-2-64:OT:RR:NC:N4:447
Ms. Moncy Nabors
J.C. Penny Purchasing Corporation
6501 Legacy Drive
Plano, TX 75024
RE: The tariff classification of footwear from China
Dear Ms. Nabors:
In your ruling request letter dated March 27, 2012 you requested a tariff classification ruling for two styles of “prospective” women’s shoes.
The submitted sample identified as “Swatch 59117 (A) KBY,” is a swatch of material that will be used in the production of a women’s “peep-toe” open heel “sling-back” pump shoe upper. You provided a third party test report by “Intertek Testing Services” which identifies the material that coats the swatch’s underlying synthetic fabric as polyurethane, adhered to which are plastic glitter dots. Both the polyurethane coating and the plastic glitter dots completely obscure the underlying synthetic fabric. A magnified examination of the swatch by our office confirms the test report. Consequently, the constituent material having the greatest external surface area of the prospective shoe upper is rubber or plastics. The shoe will be completed with a rubber or plastics outer sole with a two inch heel.
The submitted sample identified as “Swatch 59125 (B) KDC,” is a swatch of material that will be used in the production of a women’s open toe/closed heel high-heel sandal upper. This sample swatch is identical to “Swatch 59117 (A) KBY” with regard to the third party test report of “Intertek Testing Services.” The constituent material having the greatest external surface area of the prospective sandal upper is rubber or plastics. You state that the upper will have two ankle straps, each with a metal buckle closure and a “zipper” closure at the back. The buckles and zipper are considered accessories or reinforcements and are included in the surface area measurement of the upper pursuant to the “add back” provision of subheading 6402.99., HTSUS. However, we do not believe that they will account for more than 10% of the external surface area measurement of the upper. The sandal will be completed with a rubber or plastics outer sole with a one and 1 ½ inch heel.
The applicable subheading for the prospective women’s “peep-toe” sling-back pump shoe and the prospective women’s high-heel sandal, both of which will be produced using the submitted samples identified as “Swatch 59117 (A) KBY” and “Swatch 59125 (B) KDC,” respectively, 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: not having a foxing or foxing-like band; not 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: other. The rate of duty will be 6 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 (646) 733-3042.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division