CLA-2-64:OT:RR:NC:N3:447
Mr. Karl F. Krueger
Radix Group Int’l dba DHL Global Forwarding
2660 20th St.
Port Huron, MI 48060
RE: The tariff classification of footwear from China
Dear Mr. Krueger:
In your letter dated October 19, 2015 you requested a tariff classification ruling on behalf of Farylrobin Footwear. As requested the sample is being returned.
The submitted sample, identified as Style Elsa, is a woman’s closed toe, closed heel, above the ankle fashion boot. The boot has a functionally stitched imitation suede-like material upper, which you state is made from 100 percent polyurethane foam coated with 100 percent polyester. It includes a frontal lace-up closure, metal eyelets, full length zipper on the lateral side, partial zipper along the medial side, and pull-on tab at the heel. The outer sole is made from rubber with an attached approximately 2-½ inch heel. The boot does not contain a metal toe cap, is not protective, and does not have a foxing or foxing like band. It is valued over $6.50 but not over $12/pair.
You suggest classification under subheading 6402.91.8051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear with outer soles and uppers of rubber or plastics. We disagree with this suggested classification based upon the fibrous textile material that substantially covers the upper’s external surface area. The boot will be classified under heading 6404, HTSUS, as footwear with uppers of textile materials.
The applicable subheading for Style Elsa will be 6404.19.8960, 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: other: other: 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division