CLA-2-64:OT:RR:NC:N4:447
Ms. Allyn Pilewski
EuroCentra, Inc.
801 S. Circle Ave.
Forest Park, IL 60130
RE: The tariff classification of footwear from China
Dear Ms. Pilewski:
In your letter dated on August 15, 2014 you requested a tariff classification ruling.
The submitted samples, identified as Item: Ladies Canvas Flat and Item: Ladies Ballet Flat, are women’s slip-on shoes with cotton canvas uppers that do not cover the ankle. Item: Ladies Canvas Flat shoe has an elastic gore sewn into each side of the vamp which facilitate the insertion of the foot into the shoe. The rubber or plastics outer soles have textile materials applied to them which predominate as the constituent material having the greatest surface area in contact with the ground, but do not possess the characteristics usually required for normal use of an outer sole, including durability and strength. The shoes do not have a foxing or a foxing-like band and are not “protective.”
The applicable subheading for the women’s slip-on shoes will be 6404.19.3660, 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: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; footwear that is not less than 10 percent by weight of rubber or plastics; footwear having uppers of vegetable fibers and 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; 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 Kalkines at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division