CLA-2-64:OT:RR:NC:N3:447
Ms. Lorraine Bregman
Haband Company LLC
1 International Blvd., Suite 800
Mahwah, NJ 07495
RE: The tariff classification of footwear from China
Dear Ms. Bregman:
In your letter dated May 4, 2015, you requested a tariff classification ruling.
The submitted samples identified as “Soft Stags” style numbers 417, 41K and 41L are men’s, closed toe/closed heel, above-the-ankle shoes with outer soles of molded rubber or plastics. You state the upper of each style is made of “action leather” which is comprised of a plastic coated textile over leather. Physical examination of the upper material found a layer of leather covered with a textile-backed layer of rubber or plastics on the external surface. The rubber or plastics visible on the external surface is much more than a coating and, consistent with chapter 64 Note 3(a) to the Harmonized Tariff Schedule of the United States (HTSUS), will be considered the constituent material of the upper. Style # 417 is a slip-on with elastic gore on both sides of the vamp. Style # 41K has a hook and loop closure on the top of the foot, and style # 41L has a lace-up closure and small holes on the forefoot. Each style has a padded collar and a molded rubber or plastics outer sole which overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing or foxing-like band. In a telephone conversation with this office you stated the value for each style is $10.
You suggested classification of 6403.59.6060, Harmonized Tariff Schedule of the United States (HTSUS), the provision for outer soles and uppers of leather for each of the three styles. We disagree. All have outer soles and uppers of rubber or plastics for classification purposes and will be classified elsewhere.
The applicable subheading for “Soft Stags” style numbers 417, 41K and 41L will be 6402.99.8031, 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; footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; footwear 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; valued over $6.50 but not over $12/pair: other: for men. The rate of duty will be 90 cents/pr. + 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: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division