CLA-2-64:OT:RR:NC:N2:247
Ms. Anna Hoffman
Colony Brands
1112 7th Ave
Monroe, WI 53566
RE: The tariff classification of footwear from China
Dear Ms. Hoffman:
In your ruling request letter, dated October 26, 2018, you requested a tariff classification ruling. The submitted sample, identified via email as Model #S19076-KA, Triple Bow Top Sandal, will be returned to you.
Model #S19076-KA, Triple Bow Top Sandal, is a woman’s open-toe, open-heel, below-the-ankle, kitten heeled sandal. The upper is made from polyurethane (PU) rubber or plastics simulating patent leather. It features a lasted strap across the toes. The lasted straps around the ankle have a conventional metal closure. Three bows, stated to be made from textile mesh and trimmed at the edges with PU imitation patent leather, are attached over the toes with a small amount of glue and two stitches. The bow is considered to be a loosely attached appurtenance and is excluded from the external surface area of the upper calculation. The external surface area of the upper (ESAU) is considered to be over 90 percent rubber or plastics. The outer sole is made from rubber or plastics with an attached heel that measures approximately 2.5 inches. The heel is covered with imitation patent leather. Submitted documentation provided the value of the shoe as $18/per pair.
The applicable subheading for Model #S19076-KA, Triple Bow Top Sandal, will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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 general rate of duty will be 6 percent ad valorem.
With regard to the applicable rate of duty, the subject footwear is also provided for in subheading 9902.14.06, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastics, other than tennis shoes, basketball shoes, gym shoes, training shoes and the like, such footwear for women (and other than work footwear), valued $15/pair or higher (provided for in subheading 6402.31.65). Subheading 9902.14.06, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for the subject footwear if it meets the prerequisites of this tariff provision. Accordingly, the footwear is entitled to beneficial treatment under HTSUS subheading 9902.14.06. The rate of duty is 5.5 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 the 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