CLA-2-64:OT:RR:NC:N4:447
Ms. Sharon Pearce
Jack Lewin Associates TCM International
P.O. Box 66381
Chicago, IL 60666
RE: The tariff classification of footwear from China
Dear Ms. Pearce:
In your letters dated June10, 2014 and October 20, 2014, you requested a tariff classification ruling on behalf of Aldi. As requested the sample is being returned.
The submitted sample, identified as Style number: ISA-016, is a women’s closed toe/closed heel slip-on shoe that does not cover the ankle. The upper is made from a vegetable fiber textile fabric. The shoe features an elastic gore sewn into the sides and in the center of the vamp which facilitates the insertion of the foot into the shoe. Attached to the vamp is a small circular metal ornament held on by one rivet. The metal ornament is considered a loosely attached appurtenance and is excluded from the external surface area of the upper calculation. The rubber or plastics outer sole has textile material applied to it which predominates as the constituent material having the greatest surface area in contact with the ground, but does not possess the characteristics usually required for normal use of an outer sole, including durability and strength. The shoe does not have a foxing or a foxing-like band and is not protective.
The applicable subheading for Style number: ISA-016 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