CLA-2-64:OT:RR:NC:N2:447
Mark Hahn/Christian Moller
ISA-Traesko GmbH
Postfach 1769 24507 Neumünster, Germany
RE: The tariff classification of footwear from China
Dear Mr. Hahn and Mr. Moller:
In your letter dated February 7, 2018, you requested a tariff classification ruling. The 5 submitted samples are identified as Article 82516, Article 87849, Article 81704, Article A and Article B. Your samples will be returned.
Article 82516, Kids Boots, is a child’s, closed toe/closed heel, above-the-ankle, below-the-knee, lace-up boot, with an outer sole of rubber or plastics. The external surface area of the upper (esau) is occupied by more than 90 percent rubber or plastics. The boot measures approximately 6 inches high. It features a cushioned collar, laces, and a slide fastener on the medial side of the boot. The F.O.B price is $6.00 per pair.
The applicable subheading for Article 82516, Kids Boots, will be 6402.91.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear;” which covers the ankle; in which the upper’s external surface area is over 90 percent. rubber and/or plastics (including accessories and reinforcements); except footwear having a foxing or a foxing-like band and except footwear 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; other. The rate of duty will be 6 percent ad valorem.
Article 87849, Men Trekkingshoes, is a man’s closed toe/closed heel, below-the-ankle, lace-up, trekking shoes. The rubber/plastics outer sole has traction. The esau is predominantly leather with the remaining materials consisting of rubber/plastics and textile. The shoe features a cushioned collar and tongue, and a nylon pull tab at the heel. The F.O.B. value is $9.50 per pair.
The applicable subheading for Article 87849, Men Trekkingshoes, will be 6403.99.6040, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: not sports footwear; footwear with outer soles of rubber or plastics which does not cover the ankle; other than welt footwear; for men, youths and boys: tennis shoes, basketball shoes, gym shoes, training shoes and the like, for men: other. The rate of duty will be 8.5 percent ad valorem.
Article 81704, Ladies Softshell Boot, is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee, lace-up boot, with an outer sole of rubber or plastics. The esau is predominantly textile. The boot measures approximately 6 ½ inches high. It features a cushioned collar, padded tongue, and three eyelets on each side. You state the boot is waterproof and provided an F.O.B price of $11.10 per pair.
The applicable subheading for Article 81704, Ladies Softshell Boot, will be 6404.19.2060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather and composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: which is not “sports” or “athletic” footwear; footwear 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: for women. The rate of duty will be 37.5 percent ad valorem.
Article A, Men Slipper Shoes (light brown), is a man’s, closed toe/open heel, below-the-ankle slipper. The esau is a non-vegetable textile material. The rubber/plastic outer sole is covered with a non-durable textile material. The slipper features a faux fur lining and a textile edging. The rubber/plastic components make up over 10 percent of the weight of the slipper. The F.O.B. price is $3.50 per pair.
The applicable subheading for Article A, Men Slipper Shoes (light brown), will be 6404.19.3715, 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: house slippers. The rate of duty will be 12.5 percent ad valorem.
Articles B, Men Slipper Shoes (black), is a man’s, closed toe/closed heel, below-the-ankle slipper. The esau is predominantly textile material. The rubber/plastic outer sole is covered with non-durable textile material. The slipper features two elastic gores on either side of the tongue and also a foxing like band. The total weight of the slipper is over 10 percent rubber/plastics. The F.O.B. price is $3.50 per pair.
The applicable subheading for Article B, Men Slipper Shoes (black), will be 6404.19.7715, 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: footwear of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, except footwear having a foxing or a foxing-like band; valued over $3 but not over $6.50/pair: other: 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: house slippers. The rate of duty will be 12.5 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division