CLA-2-64:OT:RR:NC:N2:247
Ms. Nicolle Rowley
KURU Footwear
4416 S. Century Drive
Salt Lake City, UT 84123
RE: The tariff classification of footwear from China
Dear Ms. Rowley:
In your electronic letters dated February 16, 2018, and March 2, 2018, you requested a tariff classification ruling.
Your electronic photographs show a sample of style DRAFT #200110, a woman’s, closed toe/closed heel, slip-on shoe, with an outer sole of rubber or plastics. The external surface area of the upper (esau) is mostly textile (you state 64 percent) with “synthetic” (rubber/plastic) at the collar and around the perimeter of the foot. You ask if the shoe would be considered to have an open heel. T.D. 93-88, dated October 25, 1993, defines "open-heeled shoes" as footwear in which "all or part of the back of the wearer’s heel can be seen." CBP has consistently adhered to this definition. From your photograph it appears the heel cannot be seen. Therefore it is considered to have a closed heel. You have provided an F.O.B. value of $18 per pair and stated, via email, the shoe did not have a foxing-like band.
You suggest classification of this style under 6404.19.90, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for footwear having uppers of textile materials. We disagree. The constituent material that dominates the esau is rubber, or plastics, and will be classified as such.
The applicable subheading for style DRAFT #200110 will be 6402.99.4960, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; other: footwear of the slip-on type; other: other: for women. The rate of duty will be 37.5 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