CLA-2-64:OT:RR:NC:N3:447
Mr. Vincent Yung
International Sales Group
9205 W Russell Road, Suite #240
Las Vegas, NV 89148
RE: The tariff classification of footwear from China
Dear Mr. Yung:
In your letter dated March 9, 2017, you requested a tariff classification ruling. Your sample will be returned.
The submitted sample pair, identified as style # RWFF101, are women’s, open toe/open heel, below-the-ankle, “flip-flop,” house slippers. The “Y” shaped uppers are secured to the foot beds between the first and second toes and on the sides of the feet. The external surface of the uppers is a waffle weave patterned textile, which you state consists of a 55 percent cotton/45 percent polyester blend. Each outer sole unit has a textile covered, foam padded insole, over a cardboard frame. They have textile outer soles with widely spaced rubber/plastics traction dots applied to the external surface that touches the ground. You provided an F.O.B. value of $1.31 per pair.
You suggested a classification of 6405.20.9015 Harmonized Tariff Schedule of the United States (HTSUS) which provides for other footwear with uppers of other than of vegetable fibers. As the textile used to manufacture style # RWFF101 consists of fibers that are predominantly cotton, they will be classified as having uppers of vegetable fibers.
The applicable subheading for style # RWFF101 will be 6405.20.3060, Harmonized Tariff Schedule of the United States (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 https://hts.usitc.gov/current.
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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division