CLA-2-64:OT:RR:NC:N3:447
Ms. Jeannine Greener
Eddie Bauer
10401 NE 8th Street, Suite 500
Bellevue, WA 98004
RE: The tariff classification of footwear from China
Dear Ms. Greener:
In your letter dated August 4, 2014 you requested a tariff classification ruling. As requested the samples are being returned to you.
Sample A, identified as DRN # 9XX20026, is a women’s slip-on shoe that does not cover the ankle. The upper is made from cotton woven fabric. It features a foxing band that encircles the perimeter of the shoe. The shoe has a rubber or plastics outer sole with textile material covering the majority of the external surface area in contact with the ground.
Sample B, identified as DRN # 9XX20027, is a women’s lace-up athletic shoe which does not cover the ankle. The upper is made from cotton woven fabric. It features a foxing band that encircles the perimeter of the shoe and two metal grommeted vent holes. It has a rubber or plastics outer sole with textile material covering the majority of the external surface area in contact with the ground.
Sample C, identified as DRN # 9XX19028, is a below the ankle men’s slip-on shoe. The upper is made from cotton woven fabric. The shoe has a foxing band that encircles the perimeter of the shoe and elastic gores on each side of the vamp. It has a rubber or plastics outer sole with textile material covering the majority of the external surface area in contact with the ground.
You have provided an independent laboratory report stating that the textile covered outer soles of DRN # 9XX20026, DRN # 9XX20027, and DRN # 9XX19028 have passed the ISO 20871 “durability test” which helps to classify the merchandise as having outer soles “of textile.”
You suggest classification of all of the shoes under subheading 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS). We disagree because that subheading applies to footwear not having textile uppers, for women. The footwear will be classified elsewhere because all have uppers made with cotton textile. In addition, DRN # 9XX19028 is for men.
The applicable subheading for DRN # 9XX19028 will be 6405.20.3030, HTSUS, which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: for men. The rate of duty will be 7.5 percent ad valorem.
The applicable subheading for DRN # 9XX20026 and DRN # 9XX20027 will be 6405.20.3060, HTSUS, which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: for women. The rate of duty will be 7.5 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 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 Kakines at Stacey [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division