CLA-2-64:OT:RR:NC:N4:447
Ms. Debbie Carchidi
Quicksilver
15202 Graham Street
Huntington Beach, CA 92649
RE: The tariff classification of footwear from China
Dear Ms. Carchidi:
In your letter dated April 19, 2012 you requested a tariff classification ruling for two styles of women’s shoes.
The submitted half-pair sample identified as style “Pier Fur” #457T18, is a women’s slip-on shoe which has a molded rubber or plastics outer sole which does not overlap the upper by the requisite ¼ of an inch to constitute a foxing-like band. The textile upper does not cover the ankle and features an elastic gore on the medial side of the vamp which allows for expansion, thereby facilitating the insertion of the foot into the shoe. You state that the shoe is designed for both indoor and outdoor use and is lined with “thin” fluffy polyester fur. This thin fluffy fur lining does not offer the shoe “substantially” more of a protection against cold of inclement weather than the usual shoe of this type.
The applicable subheading for the women’s slip-on shoe, style “Pier Fur” #457T18 will be 6404.19.3960, 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: footwear with outer soles of rubber or plastics: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5% ad valorem.
The submitted half-pair sample identified as style “Lido Wool” #457P64, is a women’s slip-on shoe which has a molded rubber or plastics outer sole which overlaps the upper by the requisite ¼ of an inch and encircles the entire shoe, thereby constituting a foxing-like band. The textile upper does not cover the ankle and features elastic gores on each side of the vamp which allows for expansion, thereby facilitating the insertion of the foot into the shoe. You state that the shoe is designed for both indoor and outdoor use and is lined with “thin” fluffy polyester fur. This thin fluffy fur lining does not offer the shoe “substantially” more of a protection against cold or inclement weather than the usual shoe of this type.
The applicable subheading for the women’s slip-on shoe, style “Lido Wool” #457P64 will be 6404.19.8960, 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: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear of the slip-on type except footwear having a foxing or foxing-like band; valued over $6.50 but not over $12/pair: other: for women. The rate of duty will be 90 cents/pair + 20% 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