CLA-2-64:OT:RR:NC:N2:447
Ms. Monika Munro
Profreight Brokers, Inc.
35A Brunswick Ave.
Edison, NJ 08817
RE: The tariff classification of footwear and removable insoles from Kyrgyzstan
Dear Ms. Munro:
In your letter dated June 14, 2017 you requested a tariff classification ruling on behalf of Kyrgies, LLC. The submitted samples will be returned to you.
You will be importing footwear and removable insoles. Via email, the items were identified as “Kyrgies Slippers” and “Kyrgies Insoles.” “Kyrgies Slippers “is a pair of unisex closed-toe, closed-heel, below-the-ankle, slip-on slippers. The uppers and separately applied outer soles are made from wool felt. Rubber or plastics is applied to the outer soles in contact with the ground in a decorative pattern to provide traction. The wool felt is the material of the outer sole having the greatest surface area in contact with the ground.
The removable “Kyrgies Insoles,” were identified via email as being made from wool felt. The red-colored cut-to-shape insoles measure approximately ¼ inch thick.
The applicable subheading for the “Kyrgies Slippers” will be 6405.20.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, in which the outer sole’s external surface is not predominately rubber, plastics, leather or composition leather: in which the upper’s external surface is predominately textile materials: with soles and uppers of wool felt: for women. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for “Kyrgies Insoles,” if imported separately, will be 6406.90.1560, HTSUS, which provides for parts of footwear (including uppers whether or not attached to soles other than outer soles): removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: other: of other textile materials… other: of wool or fine animal hair. The rate of duty will be 14.9 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division