CLA-2-64:OT:RR:NC:N2:247
Ms. Michelle M. Klein
Fourstar Group USA
26840 Fargo Ave., Suite C
Bedford Heights, Ohio 44146
RE: The tariff classification of footwear from China
Dear Ms. Klein:
In your letter dated May 2, 2018, you requested a tariff classification ruling. The submitted samples are identified as styles 6440888MB “Ladies Slipper with Faux Fur” and 6440888MC “Ladies Slipper with Bling.” The samples will be returned.
Style 6440888MC “Ladies Slipper with Bling” is an open toe/open heel, below-the ankle, slip-on sandal. The contoured rubber or plastics outer sole has textile flocking covering the majority of the outer sole that touches the ground. The external surface area of the upper (esau) consists of rubber/plastics glitter completely obscuring textile material. The F.O.B. value is $2.99 per pair.
The applicable subheading for style 6440888MC “Ladies Slipper with Bling” will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: other: other: other: for women: other. The rate of duty will be 6 percent ad valorem.
Style # 6440888MB “Ladies Slipper with Faux Fur “is an open toe/open heel, below-the ankle, slip-on sandal. The contoured outer sole is made of rubber or plastics with a textile flocking covering the majority of the external surface touching the ground. The esau is made of plush, non-vegetable textile material. The shoes are more than 10 percent, by weight, of rubber or plastics. The F.O.B. value is $2.99 per pair.
The applicable subheading for style 6440888MB “Ladies Slipper with Faux Fur“ will be 6404.19.3790, 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: other. 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