CLA-2-64:OT:RR:NC:N2:247
Ms. Ellen J. Atkins
Jeanne Pierre Originals, Inc.
35 Pinelawn Road
Melville, NY 11743
RE: The tariff classification of footwear from China
Dear Ms. Atkins:
In your electronic letter, dated November 14, 2017, you requested a tariff classification ruling. Photographs of six styles of women’s footwear, identified as Velvet Heel, Plaid Bootie #1, Fall Plaid Bootie #2, Plaid Bootie #3, Ankle Strap #1, and Buckle Flat #2, were submitted.
Velvet Heel is a woman’s, open toe/closed heel, slip-on shoe. Two wide straps cross over the top of the foot and are secured to the sides. The heel is covered at the back of the shoe. The external surface area of the upper (esau) is 100 percent polyester textile material having the appearance of velvet. The total weight of the shoe is over 10 percent rubber or plastics. The outer sole is rubber/plastics with textile flocking occupying the majority of the external surface area touching the ground. It appears to have a separately attached, textile covered, chunky heel. You have provided an F.O.B. value of over $20 per pair.
The applicable subheading for the Velvet Heel style will be 6404.19.3760, 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 with open toes or open heels; footwear not less than 10 percent, by weight, of rubber or plastics; footwear with uppers of textile material other than 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 note U.S. note 5 to this chapter: other: for women. The rate of duty will be 12.5 percent ad valorem.
Plaid Bootie #1 is an above-the-ankle, closed-toe/closed-heel, fashion boot. The esau is made up of 100 percent cotton textile in the front of the boot. The rear portion of the upper is 100 percent PU (rubber/plastics). Fall Plaid Bootie #2 is an above-the-ankle, closed-toe/closed-heel, fashion boot. The esau is 100 percent textile. It features a functional slide fastener and a snap closure near the topline. Plaid Bootie #3 is a closed toe/closed heel, above-the-ankle, below-the-knee, fashion boot. The outer soles for the Plaid Bootie Styles are rubber/plastics with a textile flocking covering the majority of the external surface area touching the ground. The Plaid Bootie #1 and Plaid Bootie #3 have functional slide fasteners on the medial side. The Ankle Strap #1 and Buckle Flat #2 are closed toe/closed heel, below-the-ankle, flat shoes. Both of these style shoes feature ankle straps with buckle closures on the lateral sides. Buckle Flat #2 has an additional strap with a buckle closure across the forefoot. The esau for the Ankle Strap #1 and Buckle Flat #2 styles is 100 percent polyester textile materials. The outer soles of all of the styles are rubber/plastics with textile flocking covering the majority of the external surface touching the ground. All of the styles have separately attached heels. You provided an F.O.B. value of over $20 per pair.
The applicable subheading for the Plaid Bootie #1, Fall Plaid Bootie #2, Plaid Bootie #3, Ankle Strap #1, and Buckle Flat #2 styles will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer sloes of rubber or plastics: other: other: valued over $12/pair: for women. The rate of duty will be 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